CELEX: 62011CN0350
Language: en
Date: 2011-07-04 00:00:00
Title: Case C-350/11: Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen (Belgium) lodged on 4 July 2011 — Argenta Spaarbank NV v Belgische Staat

24.9.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 282/6
            
         Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen (Belgium) lodged on 4 July 2011 — Argenta Spaarbank NV v Belgische Staat
   (Case C-350/11)
   2011/C 282/11
   Language of the case: Dutch
   
      Referring court
   
   Rechtbank van eerste aanleg te Antwerpen
   
      Parties to the main proceedings
   
   
      Applicant: Argenta Spaarbank NV
   
      Defendant: Belgische Staat
   
      Question referred
   
   Does Article 43 EC [now Article 49 TFEU] preclude national tax legislation pursuant to which, for the purposes of the calculation of its taxable profit, a company subject to unlimited tax liability in Belgium cannot apply a deduction in respect of risk capital in the amount of the positive difference between (i) the net book value of the assets of the establishments that that company runs in another Member State of the European Union and (ii) the total liabilities that are imputable to those establishments, whereas it can apply a deduction in respect of risk capital if that positive difference can be imputed to a permanent establishment located in Belgium?