WHAT'S GOING ON IN ...: BELGIUM: DISTRIBUTIONS BY FRENCH SOCIÉTÉ CIVILE IMMOBILIÈRE TAX EXEMPT IN BELGIUM

Journal
Van de Vijver, A.; Van Zandweghe, M.
European Taxation 2005 (Volume 45), No. 5
PriceUSD 45

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.