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Preliminary ruling requested from ECJ regarding compatibility of Belgian tax treatment of foreign dividends with EC free movement of capital

|Approved Changes|Belgium-France
Belgium-France

On 28 March 2008, reference was made to the European Court of Justice (ECJ) by the Gerecht van Eerste Aanleg Liége (Court of First Instance of Liège) in the case of Jacques Damseaux v. État belge (C-128/08).

The national court requested the ECJ to answer the following questions:

"Must Article 56 of the EC Treaty be interpreted as meaning that it prohibits a restriction, arising from the France-Belgium Comvention seeking to avoid double taxation and to esta…

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