Biography - Liedekerke

Biography
DANIEL GARABEDIAN
Partner
Liedekerke Wolters Waelbroeck Kirkpatrick
boulevard de l’Empereur 3 Keizerslaan
1000 Brussels – Belgium
[email protected]
T: +32 2 551 14 26/98 • F: +32 2 551 14 04
Daniel Garabedian specialises in counselling and litigation in tax law, primarily for major
corporations.
He is a member of the Permanent Scientific Committee of the International Fiscal Association
(IFA) and a former president of the Belgian branch of IFA.
Daniel is a professor at the University of Brussels (ULB), where he teaches tax law and company
tax law and is the director of the Master in tax law.
He holds a law degree (1982) and a special degree in tax law (1983) from the University of
Brussels (ULB), and a Master of Laws (LL.M.) from the University of Michigan (Ann Arbor, USA,
1985.
Daniel has been a Partner at Liedekerke Wolters Waelbroeck Kirkpatrick since 1990.
PRACTICE AREAS
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Tax
LANGUAGES
French, English, Dutch
RECENT MATTERS
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Tax advice to several multinational groups on structuring and financing aspects.
Tax advice to a major international retail group for design and implementation of a
restructuring into business lines.
Tax advice in the context of restructuring the banking sector.
Representation of an agro-food group before the Court of Justice of the European Union
and the Belgian Court of Cassation in a lawsuit on the deduction of costs paid to foreign
companies.
Representation of an international energy group in a lawsuit dealing with international
taxation.
Acting in tax prosecutions and prosecutions on laundering the proceeds of a tax fraud.
Assisting a major Belgian bank in tax lawsuits with respect to compliance of the Belgian
participation exemption with the EC Dividends Directive.
KEY PUBLICATIONS
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Le régime fiscal des sociétés en Belgique, with John Kirkpatrick, Bruylant, collection des
précis de la Faculté de Droit de l’ULB, 3ème édition, 2003.
“Cross-Border Dividend Taxation : Testing the Belgian Rules Against the ECJ Case law or
Testing the ECJ Case law Against the Belgian Rules”, with Jacques Malherbe, A Vision of
Taxes within and outside European Borders, Liber Amicorum Frans Vanistendael, Kluwer Law
International, 2008, 397-427.
“Examen de jurisprudence (1991-2006) - Les impôts sur les revenus et les sociétés”, 1ère
partie, with John Kirkpatrick, R.C.J.B., 2008, 251-337.
“Le principe du choix licite de la voie la moins imposée - Un état des lieux”, L'évolution
des principes généraux du droit fiscal, actes du colloque du 20ème anniversaire de la
Maîtrise en gestion fiscale, Larcier, bibliothèque fiscale de la Solvay Brussels School of
Economics and Management, 2009, 57-106.
“La nouvelle règle générale anti-abus et l’objectif des dispositions fiscales: portée, arbre
de décision, cas pratiques”, T.F.R., 2012, 751-756.
RECENT CONFERENCES
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“La nouvelle règle générale anti-abus et l’objectif des dispositions fiscales : portée, arbre
de décision, cas pratiques”, Seminar De Doelstellingen van fiscale bepalingen organized by
the University of Leuven (KU Leuven), 1 June 2012.
“Droit fiscal des sociétés”, Recyclage de droit fiscal 2011-2012, organized by the University
of Brussels (ULB), 19 February 2013.
“La nouvelle disposition anti-abus”, Vanham & Vanham Seminar, Les nouveaux pouvoirs du
fisc face aux droits des contribuables, 21 March 2013.
MARKET RECOGNITION
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For years, Daniel Garabedian has been ranked as a leading tax lawyer by the authoritative
directories such as Chambers and Legal 500. He is the Belgian tax lawyer listed in
Euromoney’s Expert Guide ‘The Best of the Best’. He is listed among the ‘Tax
Controversy Leaders’ of the International Tax Review.
“‘Daniel Garabedian is brilliant’, states one adviser. ‘According to our perception he is one of
the top professionals in Belgium.’” - World Tax 2011/2012
“Daniel Garabedian receives praise from all corners. As one source comments, ‘He is a
tax genius with a brilliant logical mind.’” - Chambers Europe 2012
Daniel Garabedian's broad practice covers corporate transactions, criminal litigation and
asset transfer, alongside client cases brought before the ECJ. – Chambers 2014