On 31 January 2007, the Court of Appeal of Liège (Cour d[rsquo]Appel de Liège) requested a preliminary ruling from the European Court of Justice (ECJ) in the Les Vergers du Vieux Tauves case (Case C-48/07) concerning the Belgian transposition of the Parent-Subsidiary Directive (Council Directive 90/435/EEC). Details of the case are described below.
(a) Facts. The Belgian company, Les Vergers du Vieux Tauves, received dividends from a foreign subsidiary. It did…