Judgment of the Court (Sixth Chamber) of 29 October 2015

European Commission v Kingdom of Belgium

Failure of a Member State to fulfil obligations — Freedom to provide services — Free movement of capital — Interest payable on unsecured debts — Withholding tax — Investment companies in receipt of such interest established in Belgium — Investment companies in receipt of such interest established in another Member State or in a third State party to the EEA Agreement — Difference in treatment — Burden of proof — Interest payable on debts backed by Belgian securities — Imposition of such interest where the securities are deposited or registered in an account in a financial institution established in another Member State of the European Union or a third State party to the EEA Agreement — Exemption where the securities are deposited or registered in an account in a financial institution established in Belgium

Case C-589/14

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)