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Document 62011CN0540
Case C-540/11: Reference for a preliminary ruling from the Tribunal de première instance de Bruxelles (Belgium), lodged on 24 October 2011 — Daniel Levy and Carine Sebbag v État Belge, SPF Finances
Case C-540/11: Reference for a preliminary ruling from the Tribunal de première instance de Bruxelles (Belgium), lodged on 24 October 2011 — Daniel Levy and Carine Sebbag v État Belge, SPF Finances
Case C-540/11: Reference for a preliminary ruling from the Tribunal de première instance de Bruxelles (Belgium), lodged on 24 October 2011 — Daniel Levy and Carine Sebbag v État Belge, SPF Finances
OJ C 25, 28.1.2012, p. 30–31
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
28.1.2012 |
EN |
Official Journal of the European Union |
C 25/30 |
Reference for a preliminary ruling from the Tribunal de première instance de Bruxelles (Belgium), lodged on 24 October 2011 — Daniel Levy and Carine Sebbag v État Belge, SPF Finances
(Case C-540/11)
(2012/C 25/53)
Language of the case: French
Referring court
Tribunal de première instance de Bruxelles
Parties to the main proceedings
Claimants: Daniel Levy and Carine Sebbag
Defendants: État Belge — SPF Finances
Question referred
Is a Member State acting in compliance with Community law, and specifically in compliance with Article 56 EC, read in conjunction with Articles 10 EC, 57[2] EC and 293 EC, if it undertakes, in a double taxation convention with another Member State, to eliminate the double taxation of dividends resulting from the division of the power of taxation laid down in that convention but subsequently amends its national law in such a way that such double taxation is no longer relieved?