Judgment of the Court (First Chamber) of 4 July 2013.
Argenta Spaarbank NV v Belgische Staat.
Reference for a preliminary ruling: Rechtbank van eerste aanleg te Antwerpen - Belgium.
Tax legislation - Corporation tax - Deduction for risk capital - Notional interest - Reduction of the amount deductible by companies with establishments abroad the income from which is exempt under double taxation conventions.
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