CJEU – Recent Developments in Direct Taxation 2023

1. Introduction

Over the last few years, the CJEU has dealt and is dealing with a substantial number of cases that relate to Belgian direct tax law. In this contribution, we will discuss four cases that have recently been decided as well as the impact of one of those decisions on a pending case. Firstly, in Section 2, we discuss the judgement handed down in the Allianz Benelux case, concerning Belgian corporate tax law and the Parent-Subsidiary Directive. In Section 3, we elaborate on the VP Capital Case, concerning the freedom of establishment. In section 4, we reiterate two cases related to DAC6: the Orde van Vlaamse Balies and others Case, in which the CJEU rendered a decision and the pending Belgian Association of Tax Lawyers case. Lastly, in Section 5, we review the “Excess Profit-Ruling” cases, which concern a State aid issue.

S. 302. Allianz Benelux (C-295/21)

2.1. Facts and legal background

As this case relates to the implementation of the EU Parent-Subsidiary Directive (PSD) in Belgian tax law, it is instructive to revisit Belgium’s previous interactions with the CJEU on the matter. Under the PSD, Belgium is required to either refrain from taxing eligible dividends (with the option...