CELEX: C2007/082/38
Language: en
Date: 2007-04-14 00:00:00
Title: Case C-48/07: Reference for a preliminary ruling from the Cour d'Appel de Liège (Belgium) lodged on 5 February 2007 — Belgian State v Les Vergers du Vieux Tauves SA

14.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 82/21
            
         Reference for a preliminary ruling from the Cour d'Appel de Liège (Belgium) lodged on 5 February 2007 — Belgian State v Les Vergers du Vieux Tauves SA
   (Case C-48/07)
   (2007/C 82/38)
   Language of the case: French
   Referring court
   Cour d'Appel de Liège
   Parties to the main proceedings
   
      Applicant: Belgian State
   
      Defendant: Les Vergers du Vieux Tauves SA
   Question referred
   Is the Law of 28 December 1992, which amended the wording of Article 202 of the 1992 Code of Taxation on Income by referring to Directive 90/435/EEC (1) and required that the beneficial owner of dividends have a holding of capital in the Company which distributed such dividend, in as much as that Law does not explicitly specify that the holding must be as full owner and therefore implicitly permits the interpretation made by the respondent, that the mere holding of a right of usufruct of shareholdings in the capital carries the right to tax exemption on such dividends, compatible with the provisions of that Directive concerning holdings in capital, and in particular with its Articles 3, 4 and 5?
   
      (1)  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 (OJ L 225, p. 6).