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TUE. T-131/16 Belgium v. Commission and T-263/16 Magnetrol International v. Commission. The General Court annuls the Commission’s decision concerning tax exemptions granted by Belgium by means of rulings
Since 2005, Belgium has applied a system of exemptions for the excess profit of Belgian entities which form part of multinational corporate groups. Those entities could obtain an advance ruling from the Belgian tax authorities, if they were able to demonstrate the existence of a new situation, such as a reorganisation leading to the relocation […]