Advocaten / Avocats / Lawyers

EU Law

Since the famous 'Avoir Fiscal' ruling of 28 January 1986 (case 270/83), the Court of Justice of the European Union has in over 300 cases examined whether a national tax measure is in breach of European law. In most cases, the Court has decided in the taxpayer’s favour. The impact of the Court’s case law on the member states’ tax systems has been immense. Since 2002, European law’s influence on the tax rules of EU member states has increased exponentially as a result of various European Commission initiatives seeking to harmonise tax systems within the EU, including: the various amendments to the Parent-Subsidiary Directive, the Anti-Avoidance Directive, the so-called DAC6 Directive and, more recently, the European Commission’s initiatives on the introduction of a so-called Digital Service Tax.

All these developments require specialisation and a thorough knowledge of European law. Tiberghien’s EU- law team closely follows these developments. The team can rely on extensive experience and has already successfully pleaded several cases before the Court of Justice of the European Union. The team focuses on:

  • EU (case) law and legislation on corporate and personal income tax
  • State aid and tax law
  • Safeguarding and protecting the fundamental rights of taxpayers under European law
  • Tax dispute resolution mechanisms (Directive 2017/1852 of 10 October 2017).

Regarding the latter, it is appropriate to mention that Bernard Peeters was appointed by the Belgian government (Royal Decree of 20 July 2020) for the list of ‘persons of standing’ who will form part of the Advisory Commission as provided in this directive.

Finally, the team also heads the European Tax Law Centre within WTS Global. In this way, the team can rely on foreign experts and is always up-to-date with the most important developments in the other EU member states.

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