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Document 62024CN0135
Case C-135/24, John Cockerill: Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 20 February 2024 - John Cockerill SA v Belgian State
Case C-135/24, John Cockerill: Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 20 February 2024 - John Cockerill SA v Belgian State
Case C-135/24, John Cockerill: Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 20 February 2024 - John Cockerill SA v Belgian State
OJ C, C/2024/3313, 3.6.2024, ELI: http://data.europa.eu/eli/C/2024/3313/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Official Journal |
EN C series |
C/2024/3313 |
3.6.2024 |
Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 20 February 2024 - John Cockerill SA v Belgian State
(Case C-135/24, John Cockerill)
(C/2024/3313)
Language of the case: French
Referring court
Tribunal de première instance de Liège
Parties to the main proceedings
Applicant: John Cockerill SA
Defendant: Belgian State
Questions referred
1. |
Does Article 4 of Directive 2011/96/EU (1) have direct effect and, combined with other sources of EU law, must it be interpreted as precluding legislation of a Member State:
|
2. |
Is that legislation likely to fall within the scope of Article 1(2) of Directive 2011/96/EU, which states that it ‘shall not preclude the application of domestic or agreement-based provisions required for the prevention of fraud or abuse’? |
(1) Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 2011 L 345, p. 8).
ELI: http://data.europa.eu/eli/C/2024/3313/oj
ISSN 1977-091X (electronic edition)