Belgium under fire: European Commission (EC) commences a range of infringement proceedings and referrals to the European Court of JusticeApril 18, 2011
On 6 April 2011, the EC commenced infringement proceedings against Belgium in relation to a range of taxation issues and also referred Belgium to the European Court of Justice (ECJ) on two other issues.
In the case of the infringement proceedings, the procedure starts with a pre-litigation phase, where the EC formally asks Belgium to voluntarily conform provisions at hand to European Union (EU) law and principles.
If the formal request is not responded to with appropriate measures, the EC may refer Belgium to the European Court of Justice.
Further details are available from the Ernst & Young EU tax alert which can be accessed using the link below: