CELEX: 62021CN0053
Language: en
Date: 2021-01-28 00:00:00
Title: Case C-53/21: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 28 January 2021 — Pharma Santé — Réseau Solidaris SCRL v État belge — SPF Finances

12.4.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 128/23
            
         
      Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 28 January 2021 — Pharma Santé — Réseau Solidaris SCRL v État belge — SPF Finances
      (Case C-53/21)
      (2021/C 128/28)
      Language of the case: French
      
         Referring court
      
      Cour d’appel de Liège
      
         Parties to the main proceedings
      
      
         Appellant: Pharma Santé — Réseau Solidaris SCRL
      
         Respondent: État belge — SPF Finances
      
         Question referred
      
      Is Article 56 of the Treaty on the Functioning of the European Union to be interpreted as precluding legislation, or a national practice, under which companies established in one Member State which use services of companies established in another Member State are required, in order to avoid a corporation tax levy of 100 % or 50 % of the sums invoiced by the latter, to complete and submit to the tax authorities individual fee forms and summary statements relating to those expenses whereas, if they use the services of resident companies, they are under no such obligation in order to avoid that levy?