Ruling that Tax on the Conversion of Bearer Securities into Dematerialized Securities or Registered Securities Is Incompatible with EU Law

Journal
Huygen, W.; Bultinck, L.; Vandenbussche, P.
Belgium
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 2
PriceUSD 45

The authors analyse a recent ruling by the European Court of Justice regarding the incompatibility with EU law of the Belgian tax on the conversion of bearer securities into dematerialized securities or registered securities.