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Document 62018CA0459
Case C-459/18: Judgment of the Court (Seventh Chamber) of 17 October 2019 (request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen — Belgium) — Argenta Spaarbank NV v Belgische Staat (Reference for a preliminary ruling — Tax legislation — Corporation tax — Deduction for risk capital — Reduction of the amount deductible by companies with a permanent establishment in another Member State which generates exempt income under a double taxation convention — Article 49 TFEU — Freedom of establishment — Unfavourable treatment — No such treatment)
Case C-459/18: Judgment of the Court (Seventh Chamber) of 17 October 2019 (request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen — Belgium) — Argenta Spaarbank NV v Belgische Staat (Reference for a preliminary ruling — Tax legislation — Corporation tax — Deduction for risk capital — Reduction of the amount deductible by companies with a permanent establishment in another Member State which generates exempt income under a double taxation convention — Article 49 TFEU — Freedom of establishment — Unfavourable treatment — No such treatment)
Case C-459/18: Judgment of the Court (Seventh Chamber) of 17 October 2019 (request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen — Belgium) — Argenta Spaarbank NV v Belgische Staat (Reference for a preliminary ruling — Tax legislation — Corporation tax — Deduction for risk capital — Reduction of the amount deductible by companies with a permanent establishment in another Member State which generates exempt income under a double taxation convention — Article 49 TFEU — Freedom of establishment — Unfavourable treatment — No such treatment)
OJ C 423, 16.12.2019, p. 12–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date du document:
- 17/10/2019
- Date de dépôt:
- 16/07/2018
- Auteur:
- Court of Justice
- Forme:
- Judicial information
- Langue faisant foi:
- Dutch
- Type de procédure:
- Reference for a preliminary ruling
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- Affaire visant:
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- Related EU case law document 62018CJ0459
- Actes cités dans la jurisprudence:
- Lien
|
16.12.2019 |
EN |
Official Journal of the European Union |
C 423/12 |
Judgment of the Court (Seventh Chamber) of 17 October 2019 (request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen — Belgium) — Argenta Spaarbank NV v Belgische Staat
(Case C-459/18) (1)
(Reference for a preliminary ruling - Tax legislation - Corporation tax - Deduction for risk capital - Reduction of the amount deductible by companies with a permanent establishment in another Member State which generates exempt income under a double taxation convention - Article 49 TFEU - Freedom of establishment - Unfavourable treatment - No such treatment)
(2019/C 423/14)
Language of the case: Dutch
Referring court
Rechtbank van eerste aanleg te Antwerpen
Parties to the main proceedings
Applicant: Argenta Spaarbank NV
Defendant: Belgische Staat
Operative part of the judgment
Article 49 TFEU must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, under which, for the calculation of a deduction granted to a company subject to full tax liability in a Member State and having a permanent establishment in another Member State the income from which is exempt in the first Member State under a double taxation convention, the net value of the assets of such a permanent establishment is taken into account, initially, in the calculation of the deduction for risk capital granted to the resident company, but, subsequently, the amount of the deduction is reduced by the lesser of the following amounts, namely the part of the deduction for risk capital which relates to the permanent establishment or the positive result generated by that permanent establishment, whereas such a reduction is not applied in the case of a permanent establishment situated in the first Member State.
