OrbitaxTreaty between Belgium and Luxembourg – Luxembourg Administrative Court of Appeal decides denial of group tax treatment compatible with non-discrimination provision
|Treaty Development|Luxembourg-Belgium
On 19 April 2007, the Luxembourg Administrative Court of Appeal gave its decision in Case No. 21979 C on the possibility to opt for group treatment for six Luxembourg subsidiaries of a Belgian parent company. Details are described below.
(a) Facts. Six subsidiaries of a Belgian parent company were established in Luxembourg. One of the subsidiaries was loss-making, …
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