Brussels, 05/07/2013 (Agence Europe) - With its ruling on Thursday 4 July (C-350/11), the Court of Justice of the European Union ruled the Belgian “notional interest” tax regime as discriminatory in relation to Article 49 of the TFEU (freedom of establishment), as it does not allow account to be taken in the tax advantage procured by the scheme for companies established in Belgium the net value of the assets of a subsidiary established in another member state. The Belgian system allows...