Judgment of the Court (First Chamber) of 16 July 2009 (reference for a preliminary ruling from the Tribunal de première instance de Liège (Belgium)) — Jacques Damseaux v État belge

(Case C-128/08) (1)

(Free movement of capital - Taxation of investment income - Double taxation convention - Obligation of the Member States under Article 293 EC)

2009/C 267/30

Language of the case: French

Referring court

Tribunal de première instance de Liège

Parties to the main proceedings

Applicant: Jacques Damseaux

Defendant: État belge

Re:

Reference for a preliminary ruling — Tribunal de première instance de Liège — Interpretation of Articles 56, 58 and 293 EC — Heavier taxation of investment income from abroad than of investment income paid by a company established in the Member State of residence — Obstacle to free movement of capital — Scope of conventions preventing double taxation — Obligation of Member States under Article 293 EC

Operative part of the judgment

In so far as Community law, in its current state and in a situation such as that at issue in the main proceedings, does not lay down any general criteria for the attribution of areas of competence between the Member States in relation to the elimination of double taxation within the European Community, Article 56 EC does not preclude a bilateral tax convention, such as that at issue in the main proceedings, under which dividends distributed by a company established in one Member State to a shareholder residing in another Member State are liable to be taxed in both Member States, and which does not provide that the Member State in which the shareholder resides is unconditionally obliged to prevent the resulting juridical double taxation.

(1)  OJ C 142, 7.6.2008.