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Court of Justice of the European Union · Order

C-268/03Jean-Claude De Baeck v Kingdom of Belgium

Decided
2004-06-08
ECLI
ECLI:EU:C:2004:342
CELEX
62003CO0268
Finality
Final, the decision cannot be appealed

The court's own keywords

Article 104(3) of the Rules of Procedure - Fiscal legislation - Taxation on income of natural persons - Assignment of a major holding in the capital of a resident company - Detailed rules governing charge to tax of resultant gain.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit