CELEX: 62018CA0725
Language: en
Date: 2020-01-30 00:00:00
Title: Case C-725/18: Judgment of the Court (Seventh Chamber) of 30 January 2020 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Anton van Zantbeek VOF v Ministerraad (Reference for a preliminary ruling — Article 56 TFEU — Article 36 of the Agreement on the European Economic Area — Freedom to provide services — Tax on stock exchange transactions concluded or executed in a Member State — Difference in treatment to the detriment of recipients of services using non-resident professional intermediaries — Restriction — Justification)

27.4.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 137/18
            
         
      Judgment of the Court (Seventh Chamber) of 30 January 2020 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Anton van Zantbeek VOF v Ministerraad
      (Case C-725/18) (1)
      
      (Reference for a preliminary ruling - Article 56 TFEU - Article 36 of the Agreement on the European Economic Area - Freedom to provide services - Tax on stock exchange transactions concluded or executed in a Member State - Difference in treatment to the detriment of recipients of services using non-resident professional intermediaries - Restriction - Justification)
      (2020/C 137/23)
      Language of the case: Dutch
      
         Referring court
      
      Grondwettelijk Hof
      
         Parties to the main proceedings
      
      
         Applicant: Anton van Zantbeek VOF
      
         Defendant: Ministerraad
      
         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 meaning that they do not preclude legislation of a Member State which introduces a tax on stock exchange transactions concluded or executed on the order of a resident of that Member State by a non-resident professional intermediary, resulting in a restriction on the freedom to provide services provided by such professional intermediaries, in so far as that legislation offers such an issuer of an order and such professional intermediaries options, both as regards the declaration obligations connected with that tax and its payment, which limit that restriction to that which is necessary to attain the legitimate objectives pursued by that legislation.
      
         (1)  OJ C 44, 4.2.2019.