ECJ-Recent Developments in Direct Taxation 2013
1. Aufl. 2014
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S. 3I. Commission vs. Belgium (IP/13/136)
On 21 February 2013, the EU Commission issued a press release informing the public of its decision to refer Belgium to the ECJ with respect to the compatibility with the free movement of workers provisions, of a personal income tax reduction for investment adopted by the Walloon Region. According to the EU Commission, the breach lies in the fact that the tax reduction only applies to Walloon tax residents and not to residents of other EU Member States.
A. Facts and circumstances of the infringement proceedings
1. Formal request by the EU Commission
Within the framework of an infringement procedure based on Articles 258 to 260 of the TFEU, the EU Commission had already formally requested Belgium in 2012 to “amend its regional and federal laws that discriminate against non-resident taxpayers whose income is entirely or almost entirely earned in Belgium”. Since the federal discriminatory rules granting a tax credit have been amended in the meantime, the case now brought before the ECJ only concerns the regional scheme.
2. Applicable legislation
With the Walloon Decree establishing a Walloon Investment Fund (“WIF”), the Walloon Region introduced a person...