H&I 2009, 10.2:KBC Bank NV and Beleggen, Risicokapitaal, Beheer NV. EC law precludes Belgian exemption method for profits received by a Belgian company from its subsidiary in another Member State. ECJ (comments by Jansen)

H&I 2009, 10.2

KBC Bank NV and Beleggen, Risicokapitaal, Beheer NV. EC law precludes Belgian exemption method for profits received by a Belgian company from its subsidiary in another Member State. ECJ (comments by Jansen)

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Essentie

KBC Bank NV and Beleggen, Risicokapitaal, Beheer NV. EC law precludes Belgian exemption method for profits received by a Belgian company from its subsidiary in another Member State. ECJ (comments by Jansen)

Samenvatting

At stake is the application of the Belgian dividend deduction regime which limits the deduction to the amount of profits for the tax period in question and consequently, does not allow a carry-over of the unused portion. The facts of the present case are identical to those presented in the Cobelfret case (ECJ 12 February 2009, C-138/07) with the difference that Cobelfret did not include ... Verder lezen? Log in om dit document te bekijken.

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