ECJ Examines, for the Third Time, Belgian Tax Treatment of French Dividends
On September 19, 2012, the European Court of Justice handed down an order in Daniel Levy and Carine Sebbag v. Belgian State, SPF Finances (C-540/11). The order came at the request of the Brussels Court of First Instance for a preliminary ruling on October 25, 2011. It deals with an issue that the Court had dealt with in the Kerckhaert-Morres1 and Damseaux2 cases, but the plaintiffs had added a twist. The decision is only available in French.
ECJ Examines, for the Third Time, Belgian Tax Treatment of French Dividends, Tax Notes International, 18 March 2013, p. 1045
PDF ecj-examines-for-the-third-time-belgian-tax-treatment-of-french-dividends.pdf