Free Movement of Capital – Tax On The Income of Belgian Residents – Judgment – Failure of a Member State to fulfil obligations – Free movement of capital – Article 63 TFEU – Article 40 of the EEA Agreement – Tax on the income of Belgian residents – Calculation of income from immovable property – Application of two different calculation methods depending on the place in which the immovable property is situated – Calculation on the basis of the cadastral value for immovable property located in Belgium – Calculation based on the actual rental value for immovable property located in another Member State of the European Union or the European Economic Area (EEA) – Difference in treatment – Restriction on the free movement of capital
Citations:
C-110/17, [2018] EUECJ C-110/17
Links:
Jurisdiction:
European
Income Tax
Updated: 07 April 2022; Ref: scu.608631
