Belgian legislation limiting deductibility of business expenses, compatibility with

Case Law – Société d'investissement pour l'agriculture tropicale SA (SIAT) v Belgium (Case C-318/10). [2012] BTC 285

Case law

Commentary – Tax Reporter ¶103-952

Interpretation of the Treaty on the Functioning of the European Union, art. 18, 45, 49 and 56

Case Law – Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (Joined Cases C-53/13 and C-80/13) [2014] BTC 35

Reference for a preliminary ruling

Case Law – État belge, SPF Finances v NN (L) International SA (Case C-48/15) [2016] BTC 26

Secondment of workers by agency established in another member state

Case Law – Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (Joined Cases C-53/13 and C-80/13) [2014] BTC 35

Tax on income of those workers withheld at source

Case Law – Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (Joined Cases C-53/13 and C-80/13) [2014] BTC 35

Temporary employment agency

Case Law – Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (Joined Cases C-53/13 and C-80/13) [2014] BTC 35

Wages tax withheld, non-resident service providers

Case Law – X NV v Staatssecretaris van Financiën (Case C-498/10). [2013] BTC 402

Within the EU

Commentary – Tax Reporter ¶103-950