What to do with CJEU case law? The (unexpected) answers of Belgium in the real estate sector following the Temco case

Abstract

Edoardo Traversa is Professor of Tax Law at the Université catholique de Louvain, and a member of the Brussels bar and Of Counsel at Liedekerke (Brussels), Belgium, edoardo.traversa@ uclouvain.be. Charles-Albert Helleputte is lecturer (Maître de Conférence invité) at the Université catholique de Louvain, and a member of the Brussels bar and Counsel at Mayer Brown, Belgium, chelleputte@mayerbrown.com.