- The 8% corporate income tax interest rate has been declared non-binding because it violates the principle of proportionality and lacks proper justification compared to other taxes.
- The Supreme Court ruled that CIT interest must revert to the general statutory rate (currently 4%), which applies equally to all taxpayers and does not constitute a punitive measure.
- A higher rate based on budgetary or incentive reasons is insufficient justification; imposing a selective burden on CIT payers breaches proportionality and equality principles.
Source BTW Jurisprudentie
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