You are here:
27 January 2021 / news

Belgian Court rules on abuse of Parent-Subsidiary Directive after the Danish cases

On 1 December 2020, the Ghent Court of Appeal ruled on the question whether the exemption of withholding tax (WHT) laid down in the Parent-Subsidiary Directive (PSD) could be refused on the basis of abuse. This case is particularly relevant because it is the first time that a Court of Appeal has applied the Danish cases. The implications cannot be underestimated, especially in an M&A environment.

Belgian Court of Appeal rules on abuse of the Parent-Subsidiary Directive

Below we have highlighted the most important aspects of the decision. A more extensive newsletter can be found here.



EU Court of Justice orders another judicial State aid review of Belgian Excess Profit Rulings

EU Court of Justice orders another judicial State aid review of Belgian Excess Profit Rulings

On 16 September 2021, the Court of Justice of the European Union issued its judgement on whether the Belgian excess profit rulings could qualify as State aid... read more
just-arrived-a-brand-new-eu-dual-use-regulation

Just Arrived! A Brand New EU Dual-Use Regulation

On 9 September 2021, twelve years after the entry into force of Regulation 428/2009 setting up a Community regime for the control of exports, transfer, brokering... read more
Messrs. Schenk have reached an agreement with Argos Wityu

Argos Wityu acquires Schenk Transport

Argos Wityu acquires Schenk Transport, a logistics services provider for the transport of gasses and liquids. read more
Stay informed

Don't miss out. Stay up to date about our latest news and events.

Stay informed