CELEX: 62009CA0233
Language: en
Date: 2010-07-01 00:00:00
Title: Case C-233/09: Judgment of the Court (First Chamber) of 1 July 2010 (reference for a preliminary ruling from the Hof van beroep te Antwerpen — Belgium) — Gerhard Dijkman, Maria Dijkman-Lavaleije v Belgische Staat (Freedom to provide services — Free movement of capital — Direct taxation — Difference in treatment according to the place of investment)

28.8.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 234/13
            
         Judgment of the Court (First Chamber) of 1 July 2010 (reference for a preliminary ruling from the Hof van beroep te Antwerpen — Belgium) — Gerhard Dijkman, Maria Dijkman-Lavaleije v Belgische Staat
   (Case C-233/09) (1)
   
   (Freedom to provide services - Free movement of capital - Direct taxation - Difference in treatment according to the place of investment)
   2010/C 234/18
   Language of the case: Dutch
   
      Referring court
   
   Hof van beroep te Antwerpen
   
      Parties to the main proceedings
   
   
      Applicant: Gerhard Dijkman, Maria Dijkman-Lavaleije
   
      Defendant: Belgische Staat
   
      Re:
   
   Reference for a preliminary ruling — Hof van beroep te Antwerpen (Belgium) — National income tax rules — Supplementary municipal tax calculated on the basis of the amount of income tax — Discharge resulting from withholding tax on movable assets — Different treatment according to the place of investment — Compatibility with Article 56(1) EC
   
      Operative part of the judgment
   
   Article 56 EC precludes legislation of a Member State according to which taxpayers resident in that Member State who receive interest or dividends from investments made in another Member State are subject to a supplementary municipal tax when they have not elected for that income from moveable assets to be paid to them by an intermediary established in their Member State of residence, whereas income of the same type from investments made in their Member State of residence, because it is subject to withholding tax at source, need not be declared and, in that case, is not subject to the supplementary municipal tax.
   
      (1)  OJ C 220, 12.9.2009.