On 17 May 2017, a judgment of the Court of Justice of the European Union (CJEU) was published concerning whether Belgium's Fairness Tax is compatible with both the freedom of establishment under Article 49 of the TFEU and the provisions of the EU Parent-Subsidiary Directive (2011/96/EU). The case involved an action brought before the Belgian Constitutional Court to annul the articles of Belgian Law that introduced the Fairness Tax because it is not compatible with EU Law . Since the Court had…