Request for a preliminary ruling from the Cour constitutionnelle in the case Kleynen.

Must Articles 56 and 63 TFEU and Articles 36 and 41 of the Agreement on the European Economic Area be interpreted as precluding a Member State from introducing and maintaining a system of higher taxation of the interest paid by non-resident banks through the application of a tax exemption or a lower tax rate solely to the interest paid by Belgian banks?

C-99/13, 28 February 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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