The EY Global Alert link highlights the fact that the former Belgian Fairness Tax was determined to violate:
- Principle of legality
- Article 4, Parent-Subsidiary Directive
- Constitutional principles of equality and non-discrimination
Despite these multiple violations of law, the principle of equality was limited to assessments commencing in 2019, with limited exception.
Most importantly, the lesson learned from this not-uncommon example is: Appeal early to preserve your legal rights; as courts may not preserve such rights in their final decision.