On 9 July 2013, the Belgian Constitutional Court (Court Constitutionelle/Grondwettelijk Hof) gave its decision in Liga van Belastingplichtigen v. Belgische Staat (No. 104/2013) on the compatibility of the 2012 amendments to the Belgian thin capitalization rules with articles 10 and 11 (non-discrimination) and article 172 (legality principle) of the Belgian Constitution. Details of the case are summarized below.
(a) Facts. On 5 October 2012, the vzw (i.e. non-profit association) …