CELEX: 62010CN0132
Language: en
Date: 2010-03-15 00:00:00
Title: Case C-132/10: Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Leuven (Belgium) lodged on 15 March 2010 — 1. Olivier Paul Louis Halley, 2. Julie Jacqueline Marthe Marie Halley and 3. Marie Joëlle Armel Halley v Belgische Staat

22.5.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 134/27
            
         Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Leuven (Belgium) lodged on 15 March 2010 — 1. Olivier Paul Louis Halley, 2. Julie Jacqueline Marthe Marie Halley and 3. Marie Joëlle Armel Halley v Belgische Staat
   (Case C-132/10)
   2010/C 134/41
   Language of the case: Dutch
   
      Referring court
   
   Rechtbank van eerste aanleg te Leuven
   
      Parties to the main proceedings
   
   
               Applicants
            
            
               :
            
            
               
                            
                        
                        
                           Olivier Paul Louis HALLEY
                        
                     
                            
                        
                        
                           Julie Jacqueline Marthe Marie HALLEY
                        
                     
                            
                        
                        
                           Marie Joëlle Armel HALLEY
                        
                     
         
               Defendant
            
            
               :
            
            
               Belgische Staat
            
         
      Question referred
   
   Is point 2 of the first paragraph of Article 137 of the Inheritance Tax Code (Wetboek Successierechten), in conjunction with Article 111 of the Inheritance Tax Code, compatible with Articles 26, 49, 63 and 65 of the Treaty on the Functioning of the European Union, given that the limitation period in respect of inheritance tax payable on registered shares is two years where the company’s centre of effective management is in Belgium, but 10 years where the company’s centre of effective management is not in Belgium?