Belgian Constitutional Court sides with AmFree over legal standing in its ongoing fight against Pilar 2, a 15 percent global minimum tax that surrenders American sovereignty, erodes global competitiveness
WASHINGTON, D.C. – The American Free Enterprise Chamber of Commerce (AmFree Chamber) welcomed today’s decision of the Belgian Constitutional Court confirming that AmFree Chamber retains full legal standing to challenge provisions of the European Union (EU) Undertaxed Profits Rule (UTPR) of Pillar 2, a Belgian law that imposes an extraterritorial tax surcharge on American businesses:
“This is an important step forward in our effort to shield American businesses from foreign regulatory overreach,” said Rob Engstrom, President of AmFree Chamber. “American companies should not be subjected to extraterritorial tax regimes that reach across borders to determine how the United States chooses to tax its own businesses. That is a matter of U.S. sovereignty, and AmFree Chamber will continue to fight aggressively to defend American exceptionalism and free market principles on behalf of the strongest economy in the world.”
In its ruling Issued today, the Court rejected arguments that recent international safe-harbor developments had rendered the case moot, finding that American companies with subsidiaries in the European Union remain exposed to the so-called UTPR top-up tax. The proceedings, including a pending preliminary reference before the Court of Justice of the European Union, will continue.
AmFree Chamber brought this challenge on behalf of American enterprises whose competitive position is directly threatened by tax rules adopted by foreign jurisdictions that effectively override the tax policy choices made by the United States Congress.
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The American Free Enterprise Chamber of Commerce (AmFree Chamber) is a trade organization representing American businesses of all sizes. It is dedicated to advancing the principles of free enterprise, free markets, limited government, and American leadership globally. AmFree Chamber is chaired by former Virginia Attorney General Jason Miyares.
AmFree Chamber has members representing dozens of industries and from across the United States. Since its founding in 2022, AmFree Chamber has aggressively represented its members’ interests through legislative outreach, regulatory comments, and judicial briefing.