This document is an excerpt from the EUR-Lex website
Document C2007/096/18
Case C-383/05: Judgment of the Court (First Chamber) of 22 March 2007 (reference for a preliminary ruling from the Cour de cassation (Belgium)) — Raffaele Talotta v Belgium State (Freedom of establishment — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Non-resident taxpayer carrying out a self-employed activity — Setting of minimum tax bases applicable only to non-resident taxpayers — Justified by requirements of general interest — Effectiveness of fiscal supervision — Not justified)
Case C-383/05: Judgment of the Court (First Chamber) of 22 March 2007 (reference for a preliminary ruling from the Cour de cassation (Belgium)) — Raffaele Talotta v Belgium State (Freedom of establishment — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Non-resident taxpayer carrying out a self-employed activity — Setting of minimum tax bases applicable only to non-resident taxpayers — Justified by requirements of general interest — Effectiveness of fiscal supervision — Not justified)
Case C-383/05: Judgment of the Court (First Chamber) of 22 March 2007 (reference for a preliminary ruling from the Cour de cassation (Belgium)) — Raffaele Talotta v Belgium State (Freedom of establishment — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Non-resident taxpayer carrying out a self-employed activity — Setting of minimum tax bases applicable only to non-resident taxpayers — Justified by requirements of general interest — Effectiveness of fiscal supervision — Not justified)
OJ C 96, 28.4.2007, p. 12–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, RO, SK, SL, FI, SV)
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28.4.2007 |
EN |
Official Journal of the European Union |
C 96/12 |
Judgment of the Court (First Chamber) of 22 March 2007 (reference for a preliminary ruling from the Cour de cassation (Belgium)) — Raffaele Talotta v Belgium State
(Case C-383/05) (1)
(Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Non-resident taxpayer carrying out a self-employed activity - Setting of minimum tax bases applicable only to non-resident taxpayers - Justified by requirements of general interest - Effectiveness of fiscal supervision - Not justified)
(2007/C 96/18)
Language of the case: French
Referring court
Cour de cassation (Court of Cassation) (Belgium)
Parties to the main proceedings
Applicant: Raffaele Talotta
Defendant: Belgium State
Re:
Reference for a preliminary ruling — Cour de cassation, Belgium — Interpretation of Article 43 of the EC Treaty — National legislation allowing minimum tax bases to be applied only in the case of non-residents
Operative part of the judgment
Article 52 of the EC Treaty (now, after amendment, Article 43 EC) precludes legislation of a Member State, such as the rule resulting from Article 342(2) of the Income Tax Code 1992 and Article 182 of the Royal Decree of 27 August 1993 implementing the Income Tax Code 1992, which lays down minimum tax bases only for non-resident taxpayers.