Commission v Belgium – CJEU Rules on Failure to Transpose Anti-Tax Avoidance Directive Article 8(7)

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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 controlled foreign company – Scope – Non-genuine arrangements which have been put in place for the essential purpose of obtaining a tax advantage – Failure to transpose)

OJ C, C/2026/2187, 27.4.2026, ELI: http://data.europa.eu/eli/C/2026/2187/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/C/2026/2187/oj

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| | Official Journal
of the European Union | EN

C series |

| | C/2026/2187 | 27.4.2026 |
Judgment of the Court (Fifth Chamber) of 26 February 2026 – Commission v Belgium (Directive 2016/1164 – Double taxation)

(Case C-524/23) (1)

(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 controlled foreign company - Scope - Non-genuine arrangements which have been put in place for the essential purpose of obtaining a tax advantage - Failure to transpose)

(C/2026/2187)

Language of the case: French

Parties

Applicant: European Commission (represented by: initially by A. Ferrand and W. Roels, and subsequently by W. Roels, acting as Agents)

Defendant: Kingdom of Belgium (represented by: initially by S. Baeyens, A. De Brouwer and C. Pochet, and subsequently by S. Baeyens, P. Cottin and C. Pochet, acting as Agents, and by M. Massart, expert)

Intervener in support of the defendant: Kingdom of the Netherlands (represented by: M.K. Bulterman, A. Hanje and C.S. Schillemans, acting as Agents)

Operative part of the judgment

The Court:

| 1. | Declares that, by failing to adopt the laws, regulations and administrative provisions necessary to comply with Article 8(7) of Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, the Kingdom of Belgium has failed to fulfil its obligations under that directive; |

| 2. | Orders the Kingdom of Belgium to bear its own costs and to pay those incurred by the European Commission; |

| 3. | Orders the Kingdom of the Netherlands to bear its own costs. |
(1) OJ C, C/2023/207.

ELI: http://data.europa.eu/eli/C/2026/2187/oj

ISSN 1977-091X (electronic edition)

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