Judgment of the Court (Eighth Chamber) of 13 October 2011 (reference for a preliminary ruling from the Cour d’appel de Bruxelles — Belgium) — Waypoint Aviation SA v État belge — SPF Finances

(Case C-9/11) (1)

(Freedom to provide services - Tax legislation - Tax credit on income from loans granted for the acquisition of assets used on national territory - Exclusion of assets for which the right to use is transferred to a third party established in another Member State)

2011/C 355/11

Language of the case: French

Referring court

Cour d’appel de Bruxelles

Parties to the main proceedings

Applicant: Waypoint Aviation SA

Defendant: État belge — SPF Finances

Re:

Reference for a preliminary ruling — Cour d’appel de Bruxelles — Interpretation of Article 10 EC (Article 4(3) EU) and Article 49 EC (Article 56 TFEU) — National legislation which grants a tax credit to the recipients of income from debt-claims or loans granted to a national coordination centre — Right to use assets acquired using borrowed funds by a resident company in the same group as that to which the coordination centre belongs — Exclusion of non-resident companies in the same group — Restrictions on the freedom to provide services

Operative part of the judgment

Article 49 EC must be interpreted as precluding a legislative provision of a Member State, such as that in issue in the main proceedings, which provides for the grant of a tax credit on income from loans provided to certain companies for the acquisition of new assets used on the national territory subject to the condition that the right to use the asset is not transferred, by the company which acquired it through the loan conferring entitlement to the tax credit or by any other company in the same group, to third parties other than members of that group established in that Member State.

(1)  OJ C 95, 26.3.2011.