This document is an excerpt from the EUR-Lex website
Document C2006/178/25
Case C-194/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 26 April 2006 — Staatssecretaris van Financiën v Orange European Smallcap Fund NV
Case C-194/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 26 April 2006 — Staatssecretaris van Financiën v Orange European Smallcap Fund NV
Case C-194/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 26 April 2006 — Staatssecretaris van Financiën v Orange European Smallcap Fund NV
OB C 178, 29.7.2006, p. 15–16
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
29.7.2006 |
EN |
Official Journal of the European Union |
C 178/15 |
Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 26 April 2006 — Staatssecretaris van Financiën v Orange European Smallcap Fund NV
(Case C-194/06)
(2006/C 178/25)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendant: Orange European Smallcap Fund NV
Question(s) referred
1. |
Must Article 56 EC, in conjunction with Article 58(1) EC, be interpreted as meaning that the prohibition in Article 56 EC is incompatible with a rule in a Member State under which — for the reasons set out in at the end of section 5.2.1 of this judgment — a concession to be granted to a fiscal investment enterprise on account of taxation at source deducted in another Member State from dividends received by the fiscal investment enterprise is restricted:
|
2. |
If the answer to Question 1 is wholly or partly in the affirmative:
|
3. |
Is the answer to the above questions affected by whether:
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