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European Union/Belgium - The Belgian Participation Exemption and the ECJ Decision in Cobelfret

Country:
European Union/Belgium
Author:
Frank Dierckx
Issue:
European Taxation, 2009 (Volume 49), No 6
Published:
1 June 2009
This article considers the recent European Court of Justice decision in Cobelfret and the immediate implications of the case for the Belgian participation exemption, the EC Parent-Subsidiary Directive and EC law in general.
 
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