Publications
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Samenloop van grondrechten in fiscalibus University of Antwerp
European guidelines for federal member states granting fiscal competences c.q. tax autonomy to sub-national authorities University of Antwerp
Woord vooraf / Avant-propos University of Antwerp
ECJ rules on compatibility of Belgian participation exemption regime with EC parent-subsidiary directive University of Antwerp
This contribution deals with two judgments the European Court of Justice (ECJ) recently has issued regarding the conformity of the Belgian participation exemption with the EC Parent-Subsidiary Directive. The case Belgian State v. Les Vergers du Vieux Tauves SA of 22 December 2008 clarifies the personal scope of application of the Directive. A usufructuary cannot be deemed to have a holding in the capital since from a civil law perspective it ...