CELEX: C2007/199/33
Language: en
Date: 2007-08-25 00:00:00
Title: Case C-282/07: Reference for a preliminary ruling from the Cour d'appel de Liège (Belgium) lodged on 13 June 2007 — Belgian State v Truck Center SA

25.8.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 199/21
            
         Reference for a preliminary ruling from the Cour d'appel de Liège (Belgium) lodged on 13 June 2007 — Belgian State v Truck Center SA
   (Case C-282/07)
   (2007/C 199/33)
   Language of the case: French
   Referring court
   Cour d'appel de Liège
   Parties to the main proceedings
   
      Appellant: Belgian State
   
      Respondent: Truck Center SA
   Question referred
   Do Article 105(iii)(b) and Article 107(2)(ix) of the Royal Decree implementing the Income Tax Code 1992 adopted pursuant to Article 266 of the Income Tax Code 1992, read in conjunction with Article 23 of the Belgo-Luxembourg Double Taxation Treaty, infringe Article 73 (now Article 56) of the Treaty establishing the European Community, providing for free movement of capital, in that, by limiting the waiver in respect of withholding tax provided for in Article 107(2)(ix) exclusively to interest allocated to resident companies, they have, in particular, first, the effect of discouraging resident companies from borrowing capital from companies established in another Member State and, second, they constitute for companies established in another Member State an obstacle to investing capital, by way of loans, in companies having their seat in Belgium?