Etat belge, SPF Finances v NN (L): ECJ 26 May 2016
ECJ (Judgment) Reference for a preliminary ruling – Direct taxation – Free movement of capital – Freedom to provide services – Directive 69/335/EEC – Articles 2, 4, 10 and 11 – Directive 85/611/EEC – Articles 10 and 293 EC – Annual tax on undertakings for collective investment – Double taxation – Penalties applicable to collective … Continue reading Etat belge, SPF Finances v NN (L): ECJ 26 May 2016