Case C-282/07: Judgment of the Court (Fourth Chamber) of 22 December 2008 (reference for a preliminary ruling from the Cour d'appel de Liège — Belgium) — État belge — SPF Finances v Truck Center SA (Freedom of establishment — Article 52 of the EC Treaty (now, following amendment, Article 43 EC) and Article 58 of the EC Treaty (now Article 48 EC) — Free movement of capital — Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC respectively) — Taxation of legal persons — Income from capital and movable property — Retention of tax at source — Withholding tax — Charging of withholding tax on interest paid to non-resident companies — No charging of withholding tax on interest paid to resident companies — Double taxation convention — Restriction — None)
Date: 2008-12-22
Institutions: Court of Justice
Subjects: Belgium, free movement of capital, income, interpretation of the law, property tax, tax on income

C 44/12

EN

Official Journal of the European Union

21.2.2009

(2) Community law must be interpreted as precluding a national
provision which, whilst pursuing the legitimate objectives of equal
treatment of tenderers and of transparency in procedures for the
award of public contracts, establishes an irrebuttable presumption
that the status of owner, partner, main shareholder or manage-
ment executive of an undertaking active in the media sector is
incompatible with that of owner, partner, main shareholder or
management executive of an undertaking which contracts with the
State or a legal person in the public sector in the broad sense to
perform a works, supply or services contract.

(1) OJ C 140, 23.6.2007.

Judgment of the Court (Fourth Chamber) of 22 December
2008 (reference for a preliminary ruling from the Cour
d'appel de Liège — Belgium) — État belge — SPF Finances
v Truck Center SA

(Case C-282/07) (1)

(Freedom of establishment — Article 52 of the EC Treaty
(now, following amendment, Article 43 EC) and Article 58 of
the EC Treaty (now Article 48 EC) — Free movement of
capital — Articles 73b and 73d of the EC Treaty (now Arti-
cles 56 EC and 58 EC respectively) — Taxation of legal
persons — Income from capital and movable property —
Retention of tax at source — Withholding tax — Charging of
withholding tax on interest paid to non-resident companies —
No charging of withholding tax on interest paid to resident
companies — Double taxation convention — Restriction —
None)

(2009/C 44/19)

Language of the case: French

Referring court

Cour d'appel de Liège

Parties to the main proceedings

Appellant: État belge — SPF Finances

Respondent: Truck Center SA

Re:

tion of withholding tax where that income is allocated to a
company established in the same Member State — Unjustified
difference in treatment or difference in situation justifying
in that respect, of a bilateral
different
convention for the avoidance of double taxation

treatment? — Effect,

Operative part of the judgment

(now,

following

the EC Treaty

Articles 52 of
amendment,
Article 43 EC), 58 of the EC Treaty (now Article 48 EC), 73b of the
EC Treaty and 73d of the Treaty (now Articles 56 EC and 58 EC
respectively) must be interpreted as not precluding tax legislation of a
Member State, such as that at issue in the main proceedings, which
provides for the retention of
tax at source on interest paid by a
company resident in that Member State to a recipient company resident
in another Member State, while exempting from that retention interest
paid to a recipient company resident in the first Member State, the
income of which is taxed in that Member State by way of corporation
tax.

(1) OJ C 199 of 25.8.2007.

Judgment of the Court (Eighth Chamber) of 22 December
the European Communities v
2008 — Commission of

Italian Republic

(Case C-283/07) (1)

(Failure of a Member State to fulfil obligations — Directive
75/442/EEC — Article 1 — Concept of waste — Scrap
intended for use in iron and steel activities — High-quality
refuse-derived fuel — Incorrect transposition)

(2009/C 44/20)

Language of the case: Italian

Parties

Applicant: Commission of the European Communities (repre-
sented by C. Zadra and J.-B. Laignelot, acting as Agents)

Defendant: Italian Republic (represented by I. Braguglia, acting as
Agent, and G. Fiengo, Avvocato dello Stato)

Re:

Reference for a preliminary ruling — Cour d'appel de Liège —
Interpretation of Articles 56 EC and 58 EC — Free movement
legal persons — Withholding tax
of capital — Taxation of
deducted by the tax authorities of one Member State on income
from capital allocated by a company established in that State to
a company established in another Member State — No deduc-

Failure of a Member State to fulfil obligations — Infringement
of Article 1(a) of Council Directive 75/442/EEC of 15 July 1975
on waste (OJ 1975 L 194, p. 39), as amended by Council Direc-
tive 91/156/EEC of 18 March 1991 (OJ 1991 L 78, p. 32) —
Refuse-derived fuel (RDF) and scrap intended for use in iron and
steel and metallurgical activities — Exclusion from the scope of
the national transposition law