Taxation of capital gains realised by a Belgian resident in case of assignment of a major holding in the capital of a Belgian company to a company established in another Member State - EC Tax Review View Taxation of capital gains realised by a Belgian resident in case of assignment of a major holding in the capital of a Belgian company to a company established in another Member State by - EC Tax Review Taxation of capital gains realised by a Belgian resident in case of assignment of a major holding in the capital of a Belgian company to a company established in another Member State 14 1 EC Tax Review