The Supreme Court has ruled that interest on a loan contracted in order to carry out a capital reduction or a dividend distribution when the company lacks the liquidity to do so is not always deductible. It is crucial that...more
4/25/2020
/ Appeals ,
Belgium ,
Business Expenses ,
Capital Expenditures ,
Capital Reduction ,
Court of Cassation ,
Distribution Rules ,
Dividends ,
Interest Rates ,
Liquidity Management ,
Loans ,
Parent Corporation ,
Reaffirmation ,
Tax Deductions