Belgian Supreme Court Limits Use of Antiavoidance Rule

In 1993 Belgium introduced a general antiavoidance rule in its Income Tax Code (ITC 1992), Inheritance Tax Code (IHTC), and Registration Tax Code (Reg. TC). Although the government is asking the Parliament to introduce a similar rule in the VAT Code, the Supreme Court on November 4 overturned a decision by the Liège Court of Appeal, possibly leaving no future for the antiavoidance rule.

Belgian Supreme Court Limits Use of Antiavoidance Rule, Tax Notes International, 16 January 2006, p. 141
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