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Document 62010CN0132
Case C-132/10: Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Leuven (Belgium) lodged on 15 March 2010 — 1. Olivier Paul Louis Halley, 2. Julie Jacqueline Marthe Marie Halley and 3. Marie Joëlle Armel Halley v Belgische Staat
Case C-132/10: Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Leuven (Belgium) lodged on 15 March 2010 — 1. Olivier Paul Louis Halley, 2. Julie Jacqueline Marthe Marie Halley and 3. Marie Joëlle Armel Halley v Belgische Staat
Case C-132/10: Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Leuven (Belgium) lodged on 15 March 2010 — 1. Olivier Paul Louis Halley, 2. Julie Jacqueline Marthe Marie Halley and 3. Marie Joëlle Armel Halley v Belgische Staat
OJ C 134, 22.5.2010, p. 27–27
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 15/03/2010
- Date lodged:
- 15/03/2010
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Dutch
- Type of procedure:
- Reference for a preliminary ruling
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- Select all documents mentioning this document
- Case affecting:
- Link
- EUROVOC descriptor:
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22.5.2010 |
EN |
Official Journal of the European Union |
C 134/27 |
Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Leuven (Belgium) lodged on 15 March 2010 — 1. Olivier Paul Louis Halley, 2. Julie Jacqueline Marthe Marie Halley and 3. Marie Joëlle Armel Halley v Belgische Staat
(Case C-132/10)
2010/C 134/41
Language of the case: Dutch
Referring court
Rechtbank van eerste aanleg te Leuven
Parties to the main proceedings
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Applicants |
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Defendant |
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Belgische Staat |
Question referred
Is point 2 of the first paragraph of Article 137 of the Inheritance Tax Code (Wetboek Successierechten), in conjunction with Article 111 of the Inheritance Tax Code, compatible with Articles 26, 49, 63 and 65 of the Treaty on the Functioning of the European Union, given that the limitation period in respect of inheritance tax payable on registered shares is two years where the company’s centre of effective management is in Belgium, but 10 years where the company’s centre of effective management is not in Belgium?
