[Editor’s Note: This is the fourth installment in our Year-in-Review series. We welcome similar reports from scholars around the world on their own jurisdictions for publication on I-CONnect. Earlier year-in-review reports have been published on Italy, the Slovak Republic and Romania. As we have done in the past, we reiterate our sincere thanks to our contributors for how much they have
General Anti-Tax-Avoidance Rule and the Belgian Constitutional Court
–Eric Ntini Kasoko, University of Liège, Belgium (PhD Candidate) On 30th October 2013, the Belgian Constitutional Court ended the suspense as to whether or not the new general anti-avoidance rule (GAAR) applicable to income tax, registration fees and estate tax was contrary to the Belgian Constitution[i]. The Court decision was much-awaited as the new anti-avoidance
