PositionBrief article

The European Commission has initiated infringement proceedings against Belgium for matters relating to taxation.

Personal income tax: Based on the verdict of the EU Court of Justice in Case C-385/00 ( De Groot'), the Commission considers that the tax legislation which discriminates against Belgian residents with both Belgian and foreign income contravenes the free movement of workers. Belgium has acknowledged the infringement, but has not yet indicated when and how it would effectively eliminate it, nor how it would apply EU law in the period before the new rules would enter into force.

Direct taxation: The Commission has sent Belgium a formal request, in the form of a reasoned opinion, to amend its legislation concerning tax relief for owner-occupied and secondary houses (tax relief is granted on condition that the houses are located in Belgium, which is contrary to the free movement of workers). If Belgium does not reply satisfactorily within two months, the Commission may refer the matter to the ECJ.

Flanders deducts the amount of the...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT