Language of document :

Request for a preliminary ruling from the Rechtbank van eerste aanleg West-Vlaanderen, afdeling Brugge (Belgium) lodged on 9 November 2015 — Johannes Van der Weegen, Anna Pot v Belgische Staat

(Case C-580/15)

Language of the case: Dutch

Referring court

Rechtbank van eerste aanleg West-Vlaanderen, afdeling Brugge

Parties to the main proceedings

Applicants: Johannes Van der Weegen, Anna Pot

Defendant: Belgische Staat

Question referred

Does Article 21(5) of the 1992 Belgian Income Tax Code (WIB 1992), as amended by Article 170 of the Law of 25 April 2014 laying down various provisions, infringe the provisions of Articles 56 TFEU and 63 TFEU and Articles 36 and 40 of the EEA Agreement, inasmuch as the provision in question, although applicable without distinction to domestic and foreign service providers, requires compliance with conditions similar to those included in Article [2] of the Royal Decree implementing the 1992 Income Tax Code (KB/WIB 1992) which are de facto specific to the Belgian market and consequently amount to a serious obstacle to foreign service providers offering their services in Belgium?

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