Type: Judgment

Authority: National Courts Constitutional Court (Belgio)

Date: 06/17/2025

Subject: The judgment of the Constitutional Court making a preliminary reference to the Court of Justice on the validity of Articles 12–14 of Directive (EU) 2022/2523 aimed at ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups within the Union, also in light of the provisions of the EU Charter of Fundamental Rights

Parties: Organisation sans but lucratif du droit de l’État du Wyoming (États- Unis) « American Free Enterprise Chamber of Commerce »

Original language: Belgian

Classification: Freedoms - Art. 16 Freedom to conduct a business - Art. 17 Right to property - Equality - Art. 20 Equality - Art. 21 Non discrimination

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