Request for a preliminary ruling from the Hof van beroep te Brussel in the case Wereldhave Belgium and Others.
Is Council Directive 90/435/EEC (Parent-Subsidiary Directive) to be construed as precluding a national rule that does not waive Belgian advance tax on income from investments in respect of dividend payments made by a Belgian subsidiary to a parent company established in the Netherlands that fulfils the condition of a minimum participating interest and the holding of such an interest, on the ground that the Netherlands parent company is a fiscal investment institution that is required to distribute all its profits to its shareholders and, subject to that proviso, is eligible for the zero rate of corporation tax?
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