CELEX: 62011CN0540
Language: en
Date: 2011-10-24 00:00:00
Title: Case C-540/11: Reference for a preliminary ruling from the Tribunal de première instance de Bruxelles (Belgium), lodged on 24 October 2011 — Daniel Levy and Carine Sebbag v État Belge, SPF Finances

28.1.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 25/30
            
         
      Reference for a preliminary ruling from the Tribunal de première instance de Bruxelles (Belgium), lodged on 24 October 2011 — Daniel Levy and Carine Sebbag v État Belge, SPF Finances
      (Case C-540/11)
      (2012/C 25/53)
      Language of the case: French
      
         Referring court
      
      Tribunal de première instance de Bruxelles
      
         Parties to the main proceedings
      
      
         Claimants: Daniel Levy and Carine Sebbag
      
         Defendants: État Belge — SPF Finances
      
         Question referred
      
      Is a Member State acting in compliance with Community law, and specifically in compliance with Article 56 EC, read in conjunction with Articles 10 EC, 57[2] EC and 293 EC, if it undertakes, in a double taxation convention with another Member State, to eliminate the double taxation of dividends resulting from the division of the power of taxation laid down in that convention but subsequently amends its national law in such a way that such double taxation is no longer relieved?