CELEX: 62008CN0514
Language: en
Date: 2008-11-26 00:00:00
Title: Case C-514/08: Reference for a preliminary ruling from the Tribunal de première instance de Namur (Belgium) lodged on 26 November 2008 — Atenor Group SA v Belgian State — SPF Finances

7.2.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 32/20
            
         Reference for a preliminary ruling from the Tribunal de première instance de Namur (Belgium) lodged on 26 November 2008 — Atenor Group SA v Belgian State — SPF Finances
   (Case C-514/08)
   (2009/C 32/32)
   Language of the case: French
   Referring court
   Tribunal de première instance de Namur
   Parties to the main proceedings
   
      Applicant: Atenor Group SA
   
      Defendant: Belgian State — SPF Finances
   Question referred
   Does the first indent of Article 4 of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (1) preclude national legislation making the deduction of dividends received as definitively taxed income subject to the existence of a taxable profit of the parent company?
   
      (1)  OJ 1990 L 225, p. 6.