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On 23 June 2009 the Antwerp Court of Appeal ruled that Article 53,6 of the Belgian Income Tax Code allowed fines for antitrust law infringements to be deducted from a company's taxable income
On 23 June 2009 the Antwerp Court of Appeal ruled that European Commission fines for antitrust infringements are administrative rather than criminal fines and so can be deducted from profits for corporate income tax purposes under Article 53, 6 of the Belgian Income Tax Code (and consequently, any resulting losses can be carried forward indefinitely
