Press Release: Direct Taxation: Commission requests Belgium to end discrimination against foreign nurseries and foreign artists and sportsmen

The European Commission sent Belgium formal requests to end two cases of tax discrimination. The first case concerns income tax relief for the cost of nurseries. Such relief is available only if the children are placed in Belgian nurseries, but not if they are placed in foreign nurseries. The second case concerns foreign artists and sportsmen. The Belgian tax law may lead to higher taxation for foreign artists and sportsmen than for artists and sportsmen resident in Belgium. The requests were in the form of ‘reasoned opinions’ under Article 226 of the EC Treaty. If Belgium does not reply satisfactorily to the reasoned opinions within two months the Commission may refer the cases to the European Court of Justice.