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European Union - The SGI Case: ECJ Approves Belgian System of Selective Profit Corrections in Relation to Foreign Group Companies

Country:
European Union
Author:
G.T.K. Meussen
Issue:
European Taxation, 2010 (Volume 50), No 6
Published:
18 May 2010
On 21 January 2010, the European Court of Justice gave its judgment in the Belgian SGI case, which concerns the compatibility with the freedom of establishment of selective profit corrections in regard to related companies resident in other Member States. A key element of the decision is the division of the burden of proof in assessing the presumed profit corrections by the tax administration.
 
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