OrbitaxPreliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
|Approved Changes|Belgium-European Union
On 14 June 2008, reference was made to the European Court of Justice (ECJ) by the Belgian Court of First Instance (Tribunal de Première Instance) of Mons in the case of Societe De Gestion Industrielle (SGI) v. Belgian State (C-311/08).
(a) Facts. SGI granted exceptional or gratuitous advantages to a non-resident related company. As a result, SGI's tax base was increased by the value o…
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