Belgium Requests CJEU Ruling on Write-Down of Shares

On June 25 the Belgian Supreme Court issued a decision requesting a preliminary ruling from the Court of Justice of the European Union on the compatibility of the Belgian tax rules with the freedom of establishment. The case relates to write-downs on shares recorded before a company transferred its registered office to Belgium and the reversal of those write-downs upon arrival in Belgium.

Belgium Requests CJEU Ruling on Write-Down of Shares, Tax Notes international, 27 September 2021, p. 9

PDF belgium-requests-cjeu-ruling-on-write-down-of-shares.pdf