This document is an excerpt from the EUR-Lex website
Document 62022CB0034
Case C-34/22, Belgische Staat: Order of the Court (Sixth Chamber) of 27 March 2023 (request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Ghent, Belgium) — VN v Belgische Staat (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Freedom to provide services — Free movement of capital — Restrictions — Tax legislation — Income tax — Tax exemption reserved for interest paid by banks fulfilling certain legal conditions — Indirect discrimination — Credit institutions established in Belgium and credit institutions established in another Member State of the European Union or the European Economic Area)
Case C-34/22, Belgische Staat: Order of the Court (Sixth Chamber) of 27 March 2023 (request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Ghent, Belgium) — VN v Belgische Staat (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Freedom to provide services — Free movement of capital — Restrictions — Tax legislation — Income tax — Tax exemption reserved for interest paid by banks fulfilling certain legal conditions — Indirect discrimination — Credit institutions established in Belgium and credit institutions established in another Member State of the European Union or the European Economic Area)
Case C-34/22, Belgische Staat: Order of the Court (Sixth Chamber) of 27 March 2023 (request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Ghent, Belgium) — VN v Belgische Staat (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Freedom to provide services — Free movement of capital — Restrictions — Tax legislation — Income tax — Tax exemption reserved for interest paid by banks fulfilling certain legal conditions — Indirect discrimination — Credit institutions established in Belgium and credit institutions established in another Member State of the European Union or the European Economic Area)
OJ C 271, 31.7.2023, p. 11–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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31.7.2023 |
EN |
Official Journal of the European Union |
C 271/11 |
Order of the Court (Sixth Chamber) of 27 March 2023 (request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Ghent, Belgium) — VN v Belgische Staat
(Case C-34/22, Belgische Staat) (1)
(Reference for a preliminary ruling - Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice - Freedom to provide services - Free movement of capital - Restrictions - Tax legislation - Income tax - Tax exemption reserved for interest paid by banks fulfilling certain legal conditions - Indirect discrimination - Credit institutions established in Belgium and credit institutions established in another Member State of the European Union or the European Economic Area)
(2023/C 271/14)
Language of the case: Dutch
Referring court
Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling, Ghent
Parties to the main proceedings
Applicant: VN
Defendant: Belgische Staat
Operative part of the order
Article 56 TFEU and Article 36 of the Agreement on the European Economic Area of 2 May 1992 must be interpreted as meaning that they preclude national legislation establishing a tax exemption scheme which, although applicable without distinction to remuneration relating to savings deposits held with domestic and foreign credit institutions, subjects the exemption of income from savings deposits held with credit institutions established in other Member States of the European Union or the European Economic Area to the satisfaction of conditions which must be similar to those set out in that national legislation, which are de facto specific to the national market.