ECJ to Examine Belgian Capital Gains Tax on Substantial Shareholdings

The Antwerp Court of First Instance has sought a preliminary ruling from the European Court of Justice concerning the compatibility with EU law of the Belgian capital gains tax on the sale to a foreign entity of a substantial participation in a Belgian company.

ECJ to examine Belgian Capital Gains Tax on Substantial Shareholdings, Tax Notes International, 3 November 2003, p. 411
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