Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen in the case Argenta Spaarbank.

Does Article 198(10) of the 1992 Belgian Income Tax Code, in the version which was in force for the 2000 and 2001 tax years, infringe Article 4(2) of the Parent-Subsidiary Directive, in so far as that article of the Income Tax Code provides that interest is not to be regarded as a business expense up to an amount corresponding to the amount of the dividends which are deductible pursuant to Articles 202 to 204 where those dividends are derived from shares by a company which has not held those shares for an uninterrupted period of at least one year at the time of their transfer, in which connection no distinction is made according to whether those interest payments relate to (the financing of) the holding from which the dividends qualifying for exemption were derived or not?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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