Belgium - Ruling that Tax on the Conversion of Bearer Securities into Dematerialized Securities or Registered Securities Is Incompatible with EU Law
- W. Huygen; L. Bultinck; P. Vandenbussche
- Derivatives & Financial Instruments, 2015 (Volume 17), No 2
- 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.