CELEX: 62014CJ0589
Language: en
Date: 2015-10-29 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 29 October 2015.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations — Freedom to provide services — Free movement of capital — Interest payable on unsecured debts — Withholding tax — Investment companies in receipt of such interest established in Belgium — Investment companies in receipt of such interest established in another Member State or in a third State party to the EEA Agreement — Difference in treatment — Burden of proof — Interest payable on debts backed by Belgian securities — Imposition of such interest where the securities are deposited or registered in an account in a financial institution established in another Member State of the European Union or a third State party to the EEA Agreement — Exemption where the securities are deposited or registered in an account in a financial institution established in Belgium.#Case C-589/14.