In 2023, the European Commission stated that the (former) Belgian CFC rules were the result of an incomplete transposition of the EU Anti-Tax Avoidance Directive (2016/1164) (ATAD). The Belgian legislator refused to grant a tax credit under the Model B rules for the foreign tax paid by a CFC in the interests of better protection of the Belgian tax base and since the ATAD only provides for minimum harmonization. In her Opinion of 22 May 2025, Advocate General Kokott confirmed the Belgian reasoning.