CELEX: 62011CN0009
Language: en
Date: 2011-01-07 00:00:00
Title: Case C-9/11: Reference for a preliminary ruling from the Cour d’appel de Bruxelles (Belgium) lodged on 7 January 2011 — Waypoint Aviation SA v État belge — SPF Finances

26.3.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 95/4
            
         Reference for a preliminary ruling from the Cour d’appel de Bruxelles (Belgium) lodged on 7 January 2011 — Waypoint Aviation SA v État belge — SPF Finances
   (Case C-9/11)
   2011/C 95/06
   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
   
      Questions referred
   
   
               1.
            
            
               Does Article 49 EC prelude the application of a national provision such as Article 29(2)(d) of the Law of 11 April 1983, in so far as:
               first, that provision permits the grant of a tax credit, the notional withholding tax, to the recipients of income from debt-claims or loans granted to a coordination centre, within the meaning of Royal Decree No 187 of 30 December 1982 on the creation of coordination centres, when the company which uses the funds borrowed by or through the coordination centre in order to acquire a tangible asset which it uses in Belgium in the exercise of its business activity, confers the right to use that asset on a company which forms part of the same group of companies and which is resident in Belgium, whereas, second, that provision does not permit the grant of a tax credit when the same company confers a right to use the same tangible asset on a company which also forms part of the same group of companies but which is resident in a Member State other than Belgium?
            
         
               2.
            
            
               Must Article 10 EC, read in conjunction with Article 49 EC, be understood as prohibiting an interpretation of a provision such as Article 29(2)(d) of the Law of 11 April 1983, which makes the grant of a tax credit, the notional withholding tax, to the recipients of income from debt-claims or loans granted to a coordination centre, within the meaning of Royal Decree No 187 of 30 December 1982 on the creation of coordination centres, subject to the condition that no right to use the tangible asset financed by means of those debt-claims or loans is conferred on a member of the group established in another Member State, by any company in the group, and not only by the company which acquires the tangible asset through that financing, and which uses it in Belgium in the exercise of its business activity?