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Commission v Belgium – C-110/17: ECJ 12 Apr 2018

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:

Bailii

Jurisdiction:

European

Income Tax

Updated: 07 April 2022; Ref: scu.608631

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