CELEX: 62015CA0176
Language: en
Date: 2016-06-30 00:00:00
Title: Case C-176/15: Judgment of the Court (Sixth Chamber) of 30 June 2016 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Guy Riskin, Geneviève Timmermans v État belge (Reference for a preliminary ruling — Free movement of capital — Articles 63 and 65 TFEU — Article 4 TEU — Direct taxation — Taxation of dividends — Bilateral convention for the avoidance of double taxation — Third State — Scope)

12.9.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 335/16
            
         Judgment of the Court (Sixth Chamber) of 30 June 2016 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Guy Riskin, Geneviève Timmermans v État belge
   (Case C-176/15) (1)
   
   ((Reference for a preliminary ruling - Free movement of capital - Articles 63 and 65 TFEU - Article 4 TEU - Direct taxation - Taxation of dividends - Bilateral convention for the avoidance of double taxation - Third State - Scope))
   (2016/C 335/21)
   Language of the case: French
   
      Referring court
   
   Tribunal de première instance de Liège
   
      Parties to the main proceedings
   
   
      Applicants: Guy Riskin, Geneviève Timmermans
   
      Defendant: État belge
   
      Operative part of the judgment
   
   Articles 63 TFEU and 65 TFEU, read in conjunction with Article 4 TEU, must be interpreted as not precluding a Member State from not extending, in a situation such as that at issue in the main proceedings, the benefit of the advantageous treatment accorded to a resident shareholder as a result of a bilateral double taxation convention concluded between that Member State and a third State — by which tax deducted at source by the third State is allowed unconditionally as a credit against tax payable in the shareholder’s Member State of residence — to a resident shareholder in receipt of dividends from a Member State with which that Member State of residence has concluded a bilateral double taxation convention under which the granting of such a set-off is subject to compliance with additional conditions provided for by national law.
   
      (1)  OJ C 221, 6.7.2015.