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CJUE has decided that the Belgian tax on conversion of bearer shares was contrary to Directive 2008/7/EC

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10/10/2014
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By judgment of 9 October 2014, the CJUE has decided that the Belgian tax on conversion of bearer shares was contrary to Directive 2008/7/EC concerning indirect taxes on the raising of capital; it it thus likely that the Belgian Constitutional Court will annul the concerned statutory provisions. That judgment is another success for the Liedekerke Tax Group, here represented by partner Philippe Malherbe and senior associate Marjolein Beynsberger. Previous successes include major rulings on principles, like retroactivity (Belgocodex C-381/97) or proportionality (SIAT, C-318/10) as well as on more technical issues, like VAT (Floridienne, C-142/99). Philippe Malherbe, a seasoned practitioner and litigator, also teaches European and International Tax Law at Université catholique de Louvain.

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