{"id":391833,"date":"2026-03-23T11:03:51","date_gmt":"2026-03-23T10:03:51","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&#038;p=391833"},"modified":"2026-03-23T11:03:55","modified_gmt":"2026-03-23T10:03:55","slug":"belgium-in-breach-of-anti-tax-avoidance-directive-by-denying-taxpayers-the-deduction-of-corporate-income-tax-paid-by-controlled-foreign-companies","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/belgium-in-breach-of-anti-tax-avoidance-directive-by-denying-taxpayers-the-deduction-of-corporate-income-tax-paid-by-controlled-foreign-companies\/","title":{"rendered":"Belgium in breach of Anti-Tax Avoidance Directive by denying taxpayers the deduction of corporate income tax paid by controlled foreign companies"},"content":{"rendered":"<div id=\"ColumnaMasSidebar-block_93bb09f4da2b056ad328484d2cb6f5f5\" class=\"ColumnaMasSidebar v1\">\n    <div class=\"container\">\n                <div class=\"hero-inner-blocks\">\n<div id=\"ColumnaIzquierda-block_ee9b80086b6aaee10f1476458d4726be\" class=\"blanco ColumnaIzquierda\">\n    <div class=\"acf-innerblocks-container\">\n\n<p>In its Judgment of 26 February 2026, in Case C-524\/23, the Court of Justice of the European Union has ruled that the Kingdom of Belgium has failed to fulfil its obligations under Directive (EU) 2016\/1164, by failing to adopt the statutory, regulatory and administrative provisions necessary to ensure taxpayers\u2019 right to a deduction of the tax paid by controlled foreign companies from the corporate income tax liability of the taxpayer.<\/p>\n\n\n\n<div id=\"Documento-block_6117979aafbbaffa6f22517d64428253\" class=\"Documento\">\n    <div class=\"textImage col-12 col-lg-5 col-xl-6 col-xxl-7\">\n        <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/document-icon-blu.svg\" \/>\n        <div class=\"titulo\"><p>Download document<\/p>\n<\/div>\n    <\/div>\n    <div 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                           <p class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <span class=\"nameAuthor text-decoration-none\">Saturnina Moreno<\/span>\n                                                                        <span class=\"charge\"> &#8211; Academic Counsel<\/span>\n                                <\/p>\n                                                                                                                                        <p class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <a href=\"https:\/\/ga-p.com\/en\/person\/pablo-soler\/\" class=\"nameAuthor\">Pablo Soler<\/a>\n                                                                        <span class=\"charge\"> &#8211; Senior Associate<\/span>\n                                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decoding=\"async\" width=\"424\" height=\"424\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno.png\" class=\"\" alt=\"Saturnina Moreno\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Saturnina-Moreno-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                <\/div>\n                        <div class=\"personaInfo\">\n                <div class=\"name expandCardTrigger\">Saturnina Moreno<\/div>\n                                    <div class=\"cargo\">Consejera Acad\u00e9mica<\/div>\n                                <div class=\"specsCont\">\n                                            <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                            <img decoding=\"async\" class=\"image\" 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src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Pablo-Soler.png\" class=\"\" alt=\"Pablo Soler\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Pablo-Soler.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Pablo-Soler-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Pablo-Soler-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                    <\/div>\n                <\/a>\n                        <div class=\"personaInfo\">\n                <a style=\"text-decoration: none;\" href=\"https:\/\/ga-p.com\/en\/person\/pablo-soler\/\">\n                    <div class=\"name\">Pablo Soler<\/div>\n                <\/a>\n                                    <div class=\"cargo\">Senior Associate<\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" 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failing to adopt the statutory, regulatory and administrative provisions necessary to ensure taxpayers\u2019 right to a deduction of the tax paid by controlled foreign companies from the corporate income tax liability of the taxpayer.<\/p>\n","protected":false},"featured_media":390686,"template":"","publicacion_categoria":[126],"class_list":["post-391833","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Belgium in breach of Anti-Tax Avoidance Directive by denying taxpayers the deduction of corporate income tax paid by controlled foreign companies - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"In its Judgment of 26 February 2026, in Case C-524\/23, the Court of Justice of the European Union has ruled that the Kingdom of 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