Belgian court requests preliminary ruling from ECJ on limitation of waiver of withholding tax to interest allocated to resident companies

On 13 June 2007, the Court of Appeal of Liège (Cour d'appel de Liège) requested a preliminary ruling from the European Court of Justice (ECJ) on the compatibility with EC law of the Belgian tax provisions that limit the waiver of withholding tax exclusively to interest allocated to resident companies (Case C-282/07, Belgian State v. Truck Center SA). Specifically, the Court referred the following question to the ECJ:

"Do Art. 105(iii)(b) and Art. 107(2)(ix) of the Royal …