Editorial: Commission v. Belgium: A First Glimpse into the Interpretation of the Anti-tax Avoidance Directive - EC Tax Review View Editorial: Commission v. Belgium: A First Glimpse into the Interpretation of the Anti-tax Avoidance Directive by - EC Tax Review Editorial: Commission v. Belgium: A First Glimpse into the Interpretation of the Anti-tax Avoidance Directive 35 3

Commission v. Belgium is the first CJEU judgment on the interpretation of the Anti-tax Avoidance Directive (ATAD). Addressing the seemingly narrow issue of Belgium’s alleged failure to implement double taxation relief for CFC income, the case provides broad guidance on the meaning of the ‘minimum level of protection’ under Article 3 ATAD, the relationship between special and general rules, the dual and balancing objectives of the ATAD to combat tax avoidance while preventing new barriers to the Internal Market, and the interpretation of the specific controlled-foreign company rules in Articles 7 and 8 ATAD. The case of Commission v. Belgium has also drawn quite some attention because AG Kokott’s Opinion has addressed a lingering concern: Was the adoption of the ATAD even covered by the European Union’s legislative competences?

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