–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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Blog of the International Journal of Constitutional Law
