Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Belgium

Journal
Docclo, C.
Belgium
European Taxation 2000 (Volume 40), No. 1
FormatPDF
EUR
40
| USD
45 (VAT excl.)

This report focuses on Belgian income tax provisions that are, or may be considered to be, in conflict with the non-discrimination principles contained in the EC Treaty.