Proposition de loi modifiant le Code des impôts sur les revenus 1992 en vue d'adapter la disposition générale anti-abus dans le prolongement de la directive européenne sur la lutte contre l'évasion fiscale.

This Belgian bill would amend the national income tax code (Code des impôts sur les revenus 1992) to update the general anti-abuse provision. The change is meant to bring Belgian law in line with the EU Anti-Tax Avoidance Directive, which requires member states to prevent arrangements that are set up mainly to obtain a tax advantage contrary to the purpose of the law. The main people affected would be companies and individuals subject to Belgian income tax who use cross-border or complex structures to reduce their tax bills. Tax authorities would gain or clarify powers to challenge such arrangements. Based on metadata only; the full text of the bill was not reviewed.