Case C-524/23: Judgment of the Court (Fifth Chamber) of 26 February 2026 – Commission v Belgium (Directive 2016/1164 – Double taxation) (Failure of a Member State to fulfil its obligations – Article 258 TFEU – Directive (EU) 2016/1164 – Rules against tax avoidance practices that directly affect the functioning of the internal market – Article 8(7) – Computation of controlled foreign company income – Requirement to allow the taxpayer to deduct from his or her tax liability the tax paid by the con
62023CA0524 · CA · 2026-02-26 · sector 6