05 March 2018

Belgian Constitutional Court annuls Fairness Tax, limits recovery of unduly paid tax

Following the judgment by the Court of Justice of the European Union (ECJ) on May 17, 2017, there is now certainty on the fate of Belgium's Fairness Tax. On March 1, the Belgian Constitutional Court ruled that the Fairness Tax is unconstitutional and is therefore annulled. However, the Court has limited which companies can recover the unduly paid tax from the Belgian State on the basis of the Constitutional Court's decision.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Document ID: 2018-0490