Internationale actualiteiten

Commission v Belgium. Belgian income tax restricts free movement of capital. Different valuation methods for domestic and foreign immovable property. Court of Justice

Judgment of the Court of Justice in the case Commission v Belgium.

The Court declares that, by retaining provisions under which, in respect of the estimation of income relating to unrented immovable property or immovable property rented either to natural persons who do not use them for professional purposes or to legal persons which make such property available to natural persons for private purposes, the tax base is calculated on the basis of the cadastral value so far as immovable property on national territory is concerned, and on the actual rental value so far as immovable property located outside Belgium is concerned, Belgium has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area.  



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