CELEX: C2007/095/47
Language: en
Date: 2007-04-28 00:00:00
Title: Case C-105/07: Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen (Belgium) lodged on 22 February 2007 — N.V. Lammers & Van Cleeff v Belgische Staat

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 95/26
            
         Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen (Belgium) lodged on 22 February 2007 — N.V. Lammers & Van Cleeff v Belgische Staat
   (Case C-105/07)
   (2007/C 95/47)
   Language of the case: Dutch
   Referring court
   Rechtbank van eerste aanleg te Antwerpen
   Parties to the main proceedings
   
      Applicant: N.V. Lammers & Van Cleeff
   
      Defendant: Belgische Staat
   Question referred
   Do Articles 12, 43, 46, 48, 56 and 58 EC preclude Belgian national statutory rules, as set out in the then applicable Articles 18(1), point 3, and 18(2), point 3, of the WIB92, whereby interest payments were not classified as dividends and were therefore not taxable if those interest payments were made to a director which was a Belgian company, whereas in the same circumstances those interest payments were classified as dividends, and therefore taxable, if they were made to a director which was a foreign company?