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.
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts