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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

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Published on March 22, 2014
Author:          Filed under: Developments