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Belgium - Ruling that Tax on the Conversion of Bearer Securities into Dematerialized Securities or Registered Securities Is Incompatible with EU Law

Country:
Belgium
Author:
W. Huygen; L. Bultinck; P. Vandenbussche
Issue:
Derivatives & Financial Instruments, 2015 (Volume 17), No 2
Published:
2 March 2015
The authors analyse a recent ruling by the European Court of Justice regarding the incompatibility with EU law of the Belgian tax on the conversion of bearer securities into dematerialized securities or registered securities.
 
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