CELEX: C2006/010/21
Language: en
Date: 2006-01-14 00:00:00
Title: Case C-383/05: Reference for a preliminary ruling from the Cour de cassation de Belgique by judgment of that court of  7 October 2005  in Raffaele Talotta v État belge

14.1.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 10/11
            
         Reference for a preliminary ruling from the Cour de cassation de Belgique by judgment of that court of 7 October 2005 in Raffaele Talotta v État belge
   (Case C-383/05)
   (2006/C 10/21)
   Language of the case: French
   Reference has been made to the Court of Justice of the European Communities by judgment of the Cour de cassation de Belgique (Belgian Court of Cassation) of 7 October 2005, received at the Court Registry on 24 October 2005, for a preliminary ruling in the proceedings between Raffaele Talotta and the État belge on the following question:
   Is Article 43 (formerly Article 52) of the EC Treaty to be interpreted as prohibiting a provision of national law, such as Article 182 of the [Belgian] Royal Decree of 27 August 1993 implementing Article 342(2) of the Income Tax Code 1992, whereby minimum tax bases are applied only in the case of non-residents?