The Constitutionality of the UTPR: Reflections on the Belgian Constitutional Court’s Referral to the CJEU

This contribution examines a recent decision of the Belgian Constitutional Court concerning the implementation of the undertaxed profits rule (UTPR) within the framework of Pillar II. At its core is the referral to the Court of Justice of the European Union on whether the relevant provisions of the Pillar II Directive are compatible with EU law. The case is of considerable importance, as it raises fundamental questions of tax law and the protection of fundamental rights within the EU. At the same time, it illustrates the role of national constitutional courts in reviewing tax rules shaped by EU law. This contribution outlines the legal background and explains the significance of the question referred for the further application of Pillar II.