CJEU - Recent Developments in Direct Taxation 2020

S. 301. Introduction

Over the last few years, the CJEU has dealt and is still dealing with a substantial number of cases that relate to Belgian direct tax law. In this contribution, we will further discuss cases that have already been featured in previous contributions as well as cases that have recently been decided by or referred to the CJEU. Firstly, in Section 2, we discuss the judgment handed down in the Brussels Securities case, concerning corporate tax law and the Parent-Subsidiary Directive. In Section 3, we set out the recent judgment of the CJEU concerning the free movement of workers and disability allowances. Finally, in Section 4, we discuss the BJ case also relating to the free movement of workers and which deals with a preliminary question on the Belgian tax reduction for foreign income, which shares some similarities with the previously discussed Jacob and Lennertz case.

2. Brussels Securities (C-389/18)

2.1. Facts and legal background

The Brussels Securities case dealt with the method of exemption of dividends pursuant to art. 4 (1) of the Parent-Subsidiary Directive and its transposition in Belgian law. For a detailed account of the facts and legal background, we refer to ...