This document is an excerpt from the EUR-Lex website
Document 62015CA0176
Case C-176/15: Judgment of the Court (Sixth Chamber) of 30 June 2016 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Guy Riskin, Geneviève Timmermans v État belge (Reference for a preliminary ruling — Free movement of capital — Articles 63 and 65 TFEU — Article 4 TEU — Direct taxation — Taxation of dividends — Bilateral convention for the avoidance of double taxation — Third State — Scope)
Case C-176/15: Judgment of the Court (Sixth Chamber) of 30 June 2016 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Guy Riskin, Geneviève Timmermans v État belge (Reference for a preliminary ruling — Free movement of capital — Articles 63 and 65 TFEU — Article 4 TEU — Direct taxation — Taxation of dividends — Bilateral convention for the avoidance of double taxation — Third State — Scope)
Case C-176/15: Judgment of the Court (Sixth Chamber) of 30 June 2016 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Guy Riskin, Geneviève Timmermans v État belge (Reference for a preliminary ruling — Free movement of capital — Articles 63 and 65 TFEU — Article 4 TEU — Direct taxation — Taxation of dividends — Bilateral convention for the avoidance of double taxation — Third State — Scope)
OJ C 335, 12.9.2016, p. 16–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 30/06/2016
- Date lodged:
- 20/04/2015
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- French
- Type of procedure:
- Reference for a preliminary ruling - inadmissible, Reference for a preliminary ruling
- Link
- Select all documents mentioning this document
- Case affecting:
-
- Related EU case-law document 62015CJ0176
- Instruments cited in case law:
- Link
|
12.9.2016 |
EN |
Official Journal of the European Union |
C 335/16 |
Judgment of the Court (Sixth Chamber) of 30 June 2016 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Guy Riskin, Geneviève Timmermans v État belge
(Case C-176/15) (1)
((Reference for a preliminary ruling - Free movement of capital - Articles 63 and 65 TFEU - Article 4 TEU - Direct taxation - Taxation of dividends - Bilateral convention for the avoidance of double taxation - Third State - Scope))
(2016/C 335/21)
Language of the case: French
Referring court
Tribunal de première instance de Liège
Parties to the main proceedings
Applicants: Guy Riskin, Geneviève Timmermans
Defendant: État belge
Operative part of the judgment
Articles 63 TFEU and 65 TFEU, read in conjunction with Article 4 TEU, must be interpreted as not precluding a Member State from not extending, in a situation such as that at issue in the main proceedings, the benefit of the advantageous treatment accorded to a resident shareholder as a result of a bilateral double taxation convention concluded between that Member State and a third State — by which tax deducted at source by the third State is allowed unconditionally as a credit against tax payable in the shareholder’s Member State of residence — to a resident shareholder in receipt of dividends from a Member State with which that Member State of residence has concluded a bilateral double taxation convention under which the granting of such a set-off is subject to compliance with additional conditions provided for by national law.
