CELEX: C2006/326/12
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-513/04: Judgment of the Court (Grand Chamber) of 14 November 2006 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Gent (Belgium)) — Mark Kerckhaert, Bernadette Morres v Belgische Staat (Income tax — Dividends — Tax burden on dividends from shareholdings in companies established in another Member State — No possibility in the State of residence to set off income tax levied at source in another Member State)

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 326/6
            
         Judgment of the Court (Grand Chamber) of 14 November 2006 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Gent (Belgium)) — Mark Kerckhaert, Bernadette Morres v Belgische Staat
   (Case C-513/04) (1)
   
   (Income tax - Dividends - Tax burden on dividends from shareholdings in companies established in another Member State - No possibility in the State of residence to set off income tax levied at source in another Member State)
   (2006/C 326/12)
   Language of the case: Dutch
   Referring court
   Rechtbank van eerste aanleg te Gent
   Parties to the main proceedings
   
      Applicants: Mark Kerckhaert, Bernadette Morres
   
      Defendant: Belgische Staat
   Re:
   Reference for a preliminary ruling — Rechtbank van eerste aanleg te Gent — Interpretation of Article 56(1) EC — Restriction resulting from a national income tax provision — Domestic and foreign dividends — Uniform tax rate — Tax burden higher in regard to dividends from shareholdings in companies established in another Member State — Taxation at source — Not taken into account — Free movement of capital — Discrimination
   Operative part of the judgment
   Article 73b(1) of the EC Treaty (now Article 56(1) EC) does not preclude legislation of a Member State, such as Belgian tax legislation, which, in the context of tax on income, makes dividends from shares in companies established in the territory of that State and dividends from shares in companies established in another Member State subject to the same uniform rate of taxation, without providing for the possibility of setting off tax levied by deduction at source in that other Member State.
   
      (1)  OJ C 57, 5.3.2005.