Luxembourg, 28/03/2007 (Agence Europe) - According to the judgement given by the Court of Justice on 22 March, the taxation on commercial property owners in Belgium is illegal with respect to the freedom of establishment (case C-383/05). By allowing for a minimum tax base which only applies to non-residents, the Belgian legislation infringes article 52 of the EC Treaty (now, since modification, article 43 EC).
Raffaele Talotta, who is resident in the Grand Duchy of Luxembourg, runs a...