Constitutional court: fairness tax nullified as of assessment year 2019

On 1 March 2018, subsequent its preliminary ruling request of 13 February 2015 and the decision of the Court of Justice of the European Union (ECJ) of 17 May 2017 in X v. Ministerraad (Case C-68/15), the Belgian Constitutional Court nullified the fairness tax (2018-024n). The fairness tax is a separate tax of 5,15% on … Continue reading Constitutional court: fairness tax nullified as of assessment year 2019