The Belgian Constitutional Court Annuls the Tax on Securities Accounts

On October 17 the Belgian Constitutional Court (Cour constitutionnelle) ruled that the tax on securities accounts is unconstitutional (Decision 138/2019). For budgetary reasons the court did not make the decision retroactive. Taxpayers therefore must pay the tax for 2018 and 2019.

The Belgian Constitutional Court Annuls the Tax on Securities Accounts, Tax Notes international, 9 December 2019, 915
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