CJEU - Recent Developments in Direct Taxation 2024

1. Introduction

In recent years, the CJEU has addressed a significant number of cases involving Belgian direct tax law. This contribution will review both recent judgements and ongoing cases. Section 2 discusses a Belgian case (Court of First Instance, Leuven) that builds upon the CJEU’s Danish Beneficial Ownership rulings. Section 3 revisits the Belgian Association of Tax Lawyers (BATL) case (C-623/22), which concerns the DAC6 reporting requirements. In Section 4, we provide a brief commentary on the Monmorieux case (C-380/23), which addresses procedural issues related to the required withdrawal of legal proceedings in one State when challenging taxation in another State. Section 5 examines the John Cockerill case (C-135/24), concerning Belgian corporate tax law and the Parent-Subsidiary Directive. Finally, in Section 6, we discuss the pending Chefquet case (C-119/24), which relates to surcharges imposed on non-residents.

S. 1142. Court of First Instance (Leuven), no. 21/942/A

2.1. Facts and legal background

In late 2017, a Belgian company (BelCo) paid interest on five loans provided by its Dutch subsidiary (NLCo2). BelCo sought an exemption from Belgian withholding tax under Article 11(3)(...