Belgium: Distributions by french société civile immobilière tax exempt in belgium

• Autores: Anne Van de Vijver, Mieke Van Zandweghe
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 5, 2005, págs. 209-210
• Idioma: inglés
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• Resumen

  • Details are given of the recent Belgian Supreme Court case in which it was held that distributions made by a French Société Civile Immobilière are tax exempt in the hands of the Belgian partners.