In July 2012, the European Court of Justice ruled in the SIAT case that a certain Belgian anti-abuse provision was incompatible with the freedom to provide services.
This article describes the SIAT case, and explores what it adds to existing EU case law on anti-abuse provisions of member states and what its consequences are for the compatibility of the Dutch anti-base erosion rules (article 10a Dutch Corporate Income Tax Act 1969) with the freedom of capital and freedom of establishment.
Click here to read the article in Dutch.
Source: Forfaitair, September 2012, issue 227
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