CELEX: 62015CA0580
Language: en
Date: 2017-06-08 00:00:00
Title: Case C-580/15: Judgment of the Court (Fifth Chamber) of 8 June 2017 (request for a preliminary ruling from the Rechtbank van eerste aanleg, West-Vlaanderen, afdeling Brugge — Belgium) — Maria Eugenia Van der Weegen, Miguel Juan Van der Weegen, Anna Pot, acting as successors in title to Johannes Van der Weegen, deceased, Anna Pot v Belgische Staat (Reference for a preliminary ruling — Article 56 TFEU — Article 36 of the Agreement on the European Economic Area — Tax legislation — Income tax — Tax exemption reserved to interest payments by banks complying with certain statutory conditions — Indirect discrimination — Banks established in Belgium and banks established in another Member State)

31.7.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 249/6
            
         Judgment of the Court (Fifth Chamber) of 8 June 2017 (request for a preliminary ruling from the Rechtbank van eerste aanleg, West-Vlaanderen, afdeling Brugge — Belgium) — Maria Eugenia Van der Weegen, Miguel Juan Van der Weegen, Anna Pot, acting as successors in title to Johannes Van der Weegen, deceased, Anna Pot v Belgische Staat
   (Case C-580/15) (1)
   
   ((Reference for a preliminary ruling - Article 56 TFEU - Article 36 of the Agreement on the European Economic Area - Tax legislation - Income tax - Tax exemption reserved to interest payments by banks complying with certain statutory conditions - Indirect discrimination - Banks established in Belgium and banks established in another Member State))
   (2017/C 249/08)
   Language of the case: Dutch
   
      Referring court
   
   Rechtbank van eerste aanleg, West-Vlaanderen, afdeling Brugge
   
      Parties to the main proceedings
   
   
      Applicants: Maria Eugenia Van der Weegen, Miguel Juan Van der Weegen, Anna Pot, acting as successors in title to Johannes Van der Weegen, deceased, Anna Pot
   
      Defendant: Belgische Staat
   
      Operative part of the judgment
   
   Article 56 TFEU and Article 36 of the Agreement on the European Economic Area of 2 May 1992 must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides for a national tax exemption system, to the extent that that system, although applicable without distinction to income from savings deposits held with banking service providers established in Belgium or in another Member State of the European Economic Area, imposes conditions for access to the Belgian banking market on service providers established in other Member States, this being a matter for the referring court to verify.
   
      (1)  OJ C 38, 1.2.2016.