European Union/Belgium - The Belgian Participation Exemption and the ECJ Decision in Cobelfret
- European Union/Belgium
- Frank Dierckx
- European Taxation, 2009 (Volume 49), No 6
- 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.