CELEX: 62015CN0580
Language: en
Date: 2015-11-09 00:00:00
Title: Case C-580/15: Request for a preliminary ruling from the Rechtbank van eerste aanleg West-Vlaanderen, afdeling Brugge (Belgium) lodged on 9 November 2015 — Johannes Van der Weegen, Anna Pot v Belgische Staat

1.2.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 38/29
            
         Request for a preliminary ruling from the Rechtbank van eerste aanleg West-Vlaanderen, afdeling Brugge (Belgium) lodged on 9 November 2015 — Johannes Van der Weegen, Anna Pot v Belgische Staat
   (Case C-580/15)
   (2016/C 038/41)
   Language of the case: Dutch
   
      Referring court
   
   Rechtbank van eerste aanleg West-Vlaanderen, afdeling Brugge
   
      Parties to the main proceedings
   
   
      Applicants: Johannes Van der Weegen, Anna Pot
   
      Defendant: Belgische Staat
   
      Question referred
   
   Does Article 21(5) of the 1992 Belgian Income Tax Code (WIB 1992), as amended by Article 170 of the Law of 25 April 2014 laying down various provisions, infringe the provisions of Articles 56 TFEU and 63 TFEU and Articles 36 and 40 of the EEA Agreement, inasmuch as the provision in question, although applicable without distinction to domestic and foreign service providers, requires compliance with conditions similar to those included in Article [2] of the Royal Decree implementing the 1992 Income Tax Code (KB/WIB 1992) which are de facto specific to the Belgian market and consequently amount to a serious obstacle to foreign service providers offering their services in Belgium?