ECLI:BE:CASS:2018:CONC.20180420.5 ECLI:BE:CASS:2018:CONC.20180420.5 Généré par l'IA

Belgian court rules Norwegian tax authority has power over pilot income under Belgium-Norway tax treaty.

Numéro de cause ECLI:BE:CASS:2018:CONC.20180420.5

Autorité / Tribunal Cour de cassation

Juridiction

Belgique (BE)

Date de la décision 2018

Issue du litige Admis (Allowed)

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Synthèse Legislator

Généré par l'IA

The Belgian Court of Cassation upheld the tax authority's jurisdiction over a Belgian resident pilot's income earned while flying for a Norwegian company. The court determined that the effective management seat of the employing enterprise is located in Norway, not Belgium. Consequently, the treaty provisions assign the taxing right to Norway, rendering the Belgian claim for double taxation relief inadmissible.

Regeste Legislator

Généré par l'IA

Articles 8, § 1er, 15, and 3, § 1er, h) of the Belgium-Norway Double Taxation Convention: The taxing right over remuneration for pilots flying aircraft belongs to the state where the enterprise employing the pilot has its effective management seat.

Mots-clés

Généré par l'IA

Belgium-Norway Tax Treaty Effective Management Seat International Double Taxation Pilot Remuneration Taxing Jurisdiction Resident Fiscal Status Aircraft Traffic Operations allocation de séjour à l'étranger

Dispositions légales citées

Généré par l'IA

Articles 8, § 1er, 15, and 3, § 1er, h) of the Convention between the Kingdom of Belgium and the Kingdom of Norway to avoid double taxation and prevent tax evasion in respect of income tax and wealth tax dated 14 April 1988

Généré par l'IA

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