Belgium, which will take over the Presidency of the Council of the EU in the first half of 2024, presented its programme on Wednesday 13 December. As far as taxation is concerned, the country will have a lot of work to do, as the European elections are looming and few files were resolved in 2022.
“In the area of direct taxation, priority will be given to measures aiming to curb tax evasion, tax avoidance, aggressive tax planning and harmful tax competition”, the programme states.
This...