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The application of the anti-abuse provision to capital decreases in practice

The application of the anti-abuse provision to capital decreases in practice

by Dorian Vandensteen | May 25, 2018 | News, tips, techniques

In a judgment of 19 February 2018, the Court of First Instance of Bruges concurred with the administration by ruling that it had correctly applied article 344, § 1 of the 92 Income Tax Code (ITC), arguing that, on the basis of the facts presented, the capital decrease...

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