The Belgian Participation Exemption and the ECJ Decision in Cobelfret

Journal
Dierckx, F.
European Union/Belgium
European Taxation 2009 (Volume 49), No. 6
FormatPDF
EUR
40
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45
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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.