CELEX: C2007/096/18
Language: en
Date: 2007-04-28 00:00:00
Title: Case C-383/05: Judgment of the Court (First Chamber) of 22 March 2007 (reference for a preliminary ruling from the Cour de cassation (Belgium)) — Raffaele Talotta v Belgium State (Freedom of establishment — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Non-resident taxpayer carrying out a self-employed activity — Setting of minimum tax bases applicable only to non-resident taxpayers — Justified by requirements of general interest — Effectiveness of fiscal supervision — Not justified)

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 96/12
            
         Judgment of the Court (First Chamber) of 22 March 2007 (reference for a preliminary ruling from the Cour de cassation (Belgium)) — Raffaele Talotta v Belgium State
   (Case C-383/05) (1)
   
   (Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Non-resident taxpayer carrying out a self-employed activity - Setting of minimum tax bases applicable only to non-resident taxpayers - Justified by requirements of general interest - Effectiveness of fiscal supervision - Not justified)
   (2007/C 96/18)
   Language of the case: French
   Referring court
   Cour de cassation (Court of Cassation) (Belgium)
   Parties to the main proceedings
   
      Applicant: Raffaele Talotta
   
      Defendant: Belgium State
   Re:
   Reference for a preliminary ruling — Cour de cassation, Belgium — Interpretation of Article 43 of the EC Treaty — National legislation allowing minimum tax bases to be applied only in the case of non-residents
   Operative part of the judgment
   Article 52 of the EC Treaty (now, after amendment, Article 43 EC) precludes legislation of a Member State, such as the rule resulting from Article 342(2) of the Income Tax Code 1992 and Article 182 of the Royal Decree of 27 August 1993 implementing the Income Tax Code 1992, which lays down minimum tax bases only for non-resident taxpayers.
   
      (1)  OJ C 10, 14.1.2006.