Judgment of the Court of Justice in the case Van der Weegen.

Article 56 TFEU and Article 36 of the Agreement on the European Economic Area must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides for a national tax exemption system, to the extent that that system, although applicable without distinction to income from savings deposits held with banking service providers established in Belgium or in another Member State of the European Economic Area, imposes conditions for access to the Belgian banking market on service providers established in other Member States, this being a matter for the referring court to verify.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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