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Document 62008CN0128

    Case C-128/08: Reference for a preliminary ruling from the Tribunal de première instance de Liège (Court of First Instance, Liège) (Belgium) lodged on 28 March 2008 — Jacques Damseaux v État belge

    OJ C 142, 7.6.2008, p. 17–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    7.6.2008   

    EN

    Official Journal of the European Union

    C 142/17

    Reference for a preliminary ruling from the Tribunal de première instance de Liège (Court of First Instance, Liège) (Belgium) lodged on 28 March 2008 — Jacques Damseaux v État belge

    (Case C-128/08)

    (2008/C 142/26)

    Language of the case: French

    Referring court

    Tribunal de première instance de Liège

    Parties to the main proceedings

    Applicant: Jacques Damseaux

    Defendant: État belge

    Questions referred

    1.

    ‘Must Article 56 of the EC Treaty be interpreted as meaning that it prohibits a restriction, arising from the France-Belgium Convention seeking to avoid double taxation and to establish mutual administrative and legal rules of assistance in the field of income tax, which allows partial double taxation of dividends from shares of companies established in France to subsist and which renders the taxation of those dividends more onerous than Belgian withholding tax alone applied to dividends distributed by a Belgian company to a Belgian resident shareholder?’

    2.

    ‘Must Article 293 of the EC Treaty be interpreted as meaning that it renders wrongful Belgium's inaction in not renegotiating with France a new way of abolishing double taxation of dividends from shares of companies established in France?’
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