Press Release: Taxation: Belgium before the EU Court of Justice for discriminatory taxation of collective investment undertakings

The European Commission decided on the 16 October 2014 to refer Belgium to the EU Court of Justice for discriminatory taxation of collective investment undertakings (CIUs) established in other Member States of the EU or of the EEA. This discrimination constitutes a barrier to the free movement of financial services and capital in the single market.

• Primary Source

European Commission: RAPID: MEMO/14/589: October infringements package: main decisions http://europa.eu/rapid/press-release_MEMO-14-589_en.htm

ESO: Background information: Taxation: Commission refers Belgium to Court over discriminatory inheritance tax provisions http://www.europeansources.info/record/press-release-taxation-commission-refers-belgium-to-court-over-discriminatory-inheritance-tax-provisions/

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