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 Li├Ęge 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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