# C_2008260EN.01000502.xml

| 11.10.2008 | EN | Official Journal of the European Union | C 260/5 |
| --- | --- | --- | --- |

11.10.2008

EN

Official Journal of the European Union

C 260/5

---

Reference for a preliminary ruling from the Tribunal de Première Instance de Mons (Belgium) lodged on 14 July 2008 — Societe De Gestion Industrielle (SGI) v Belgian State

(Case C-311/08)

(2008/C 260/07)

Language of the case: French

Referring court

Tribunal de Première Instance de Mons

Parties to the main proceedings

Applicant: Societe De Gestion Industrielle

Applicant:

Defendant: Belgian State

Defendant:

Questions referred

| 1. | Does Article 43 of the EC Treaty in conjunction with Article 48 and, as appropriate, Article 12 of the Treaty, preclude legislation of a Member State which, like that at issue, results in taxation of a company resident in Belgium on an exceptional or gratuitous advantage which it granted to a company established in another Member State with which the Belgian company is, directly or indirectly, in a relationship of interdependence, whereas in identical circumstances the company resident in Belgium may not be taxed on an exceptional or gratuitous advantage where that advantage is granted to another company established in Belgium with which the Belgian company is, directly or indirectly, in a relationship of interdependence? |
| --- | --- |

1.

Does Article 43 of the EC Treaty in conjunction with Article 48 and, as appropriate, Article 12 of the Treaty, preclude legislation of a Member State which, like that at issue, results in taxation of a company resident in Belgium on an exceptional or gratuitous advantage which it granted to a company established in another Member State with which the Belgian company is, directly or indirectly, in a relationship of interdependence, whereas in identical circumstances the company resident in Belgium may not be taxed on an exceptional or gratuitous advantage where that advantage is granted to another company established in Belgium with which the Belgian company is, directly or indirectly, in a relationship of interdependence?

| 2. | Does Article 56 of the EC Treaty, in conjunction with Article 48 and, as appropriate, Article 12 of the Treaty, preclude legislation of a Member State which, like that at issue, results in taxation of the company resident in Belgium on an exceptional or gratuitous advantage which it granted to a company established in another Member State with which the Belgian company is, directly or indirectly, in a relationship of interdependence, whereas in identical circumstance the resident Belgian company cannot be taxed on an exceptional or gratuitous advantage where that advantage is granted to another company established in Belgium with which the Belgian company is, directly or indirectly, in a relationship of interdependence? |
| --- | --- |

2.

Does Article 56 of the EC Treaty, in conjunction with Article 48 and, as appropriate, Article 12 of the Treaty, preclude legislation of a Member State which, like that at issue, results in taxation of the company resident in Belgium on an exceptional or gratuitous advantage which it granted to a company established in another Member State with which the Belgian company is, directly or indirectly, in a relationship of interdependence, whereas in identical circumstance the resident Belgian company cannot be taxed on an exceptional or gratuitous advantage where that advantage is granted to another company established in Belgium with which the Belgian company is, directly or indirectly, in a relationship of interdependence?

---