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SVInfo
- Referral date: 04-07-2011
- Show case reference
- Opinion date: 19-09-2012
- Ruling date: 04-07-2013
- AG: Mengozzi
References in this case
- C-204/90 - Bachmann
- C-231/05 - Oy AA
- C-284/09 - Commission v Germany
- C-293/06 - Deutsche Shell
- C-303/07 - Aberdeen
- C-310/09 - Accor
- C-319/02 - Manninen
- C-338/11 - Santander
- C-347/04 - Rewe Zentralfinanz
- C-371/10 - National Grid Indus
- C-379/05 - Amurta
- C-414/06 - Lidl Belgium
- C-418/07 - Papillon
- C-446/03 - Marks & Spencer
- C-470/04 - N
- C-471/04 - Keller Holding
- C-540/07 - Commission/Italy
Highlight in text
Go|
24.9.2011 |
EN |
Official Journal of the European Union |
C 282/6 |
Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen (Belgium) lodged on 4 July 2011 — Argenta Spaarbank NV v Belgische Staat
(Case C-350/11)
2011/C 282/11
Language of the case: Dutch
Referring court
Rechtbank van eerste aanleg te Antwerpen
Parties to the main proceedings
Applicant: Argenta Spaarbank NV
Defendant: Belgische Staat
Question referred
Does Article 43 EC [now Article 49 TFEU] preclude national tax legislation pursuant to which, for the purposes of the calculation of its taxable profit, a company subject to unlimited tax liability in Belgium cannot apply a deduction in respect of risk capital in the amount of the positive difference between (i) the net book value of the assets of the establishments that that company runs in another Member State of the European Union and (ii) the total liabilities that are imputable to those establishments, whereas it can apply a deduction in respect of risk capital if that positive difference can be imputed to a permanent establishment located in Belgium?