Judgment of the Union European Court of 26 October 2017

This judgment resolves a preliminary ruling that was raised by a Court of First Instance of Belgium about the Corporate Tax Belgium Law relating to the Directive 90/435 of Union European which rules the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. This Directive aims to avoid the disadvantages that companies of different Member States have in comparison between companies that are in the same Member State.

This judgment resolves a preliminary ruling that was raised by a Court of First Instance of Belgium about the Corporate Tax Belgium Law relating to the Directive 90/435 of Union European which rules the common system of taxationapplicable in the case of parent companiesand subsidiaries of different Member States. This Directive aims to avoid the disadvantages that companies of different Member States have in comparison between companies that are in the same Member State.

The Unit Linked goes one step further than life insurances instruments. It covers death, disability or retirement, but also allows the policyholder to choose in which stocks, bonds or mutual funds invest the product.

The Unit Linked combines the tax benefits of life insurance with the profitability and liquidity of an investment instrument, being advantageous too for inheritance and wealth tax planning.

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