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ECJ (conditionally) approves Belgian outbound transfer pricing rule
 

On 21 January 2010 the European Court of Justice (ECJ) rendered its judgment in the case C-311 Societe de Gestion Industrielle (SGI). In line with the opinion of the Advocate-General, the ECJ ruled that the Belgian tax reinstatement of not at arm's length profits is not contrary to the freedom of establishment. This is, provided that the referring Belgian Court finds that the application of the Belgian rule does not go beyond its objectives.

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28-01-2010
Contact

Sven Verschueren
+32 2 774 94 62
sven.verschueren@be.ey.com

Steven Claes
+32 2 774 94 20
steven.claes@be.ey.com
 Colophon
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