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

Does Article 198(10) of the 1992 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 of 23 July 1990, 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 qualifying for exemption under Articles 202 to 204 where those dividends are derived from shares which, at the time of their transfer, had not been held for an uninterrupted period of at least one year, 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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