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7.6.2008   

EN

Official Journal of the European Union

C 142/17

Reference for a preliminary ruling from the Tribunal de première instance de Liège (Court of First Instance, Liège) (Belgium) lodged on 28 March 2008 — Jacques Damseaux v État belge

(Case C-128/08)

(2008/C 142/26)

Language of the case: French

Referring court

Tribunal de première instance de Liège

Parties to the main proceedings

Applicant: Jacques Damseaux

Defendant: État belge

Questions referred

1.

‘Must Article 56 of the EC Treaty be interpreted as meaning that it prohibits a restriction, arising from the France-Belgium Convention seeking to avoid double taxation and to establish mutual administrative and legal rules of assistance in the field of income tax, which allows partial double taxation of dividends from shares of companies established in France to subsist and which renders the taxation of those dividends more onerous than Belgian withholding tax alone applied to dividends distributed by a Belgian company to a Belgian resident shareholder?’

2.

‘Must Article 293 of the EC Treaty be interpreted as meaning that it renders wrongful Belgium's inaction in not renegotiating with France a new way of abolishing double taxation of dividends from shares of companies established in France?’