Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 28 January 2021 – Pharmacie populaire – La Sauvegarde SCRL v État belge

(Case C-52/21)

Language of the case: French

Referring court

Cour d’appel de Liège

Parties to the main proceedings

Appellant: Pharmacie populaire – La Sauvegarde SCRL

Respondent: État belge

Question referred

Is Article 56 of the Treaty on the Functioning of the European Union to be interpreted as precluding legislation, or a national practice, under which companies established in one Member State which use services of companies established in another Member State are required, in order to avoid a corporation tax levy of 100% or 50% of the sums invoiced by the latter, to complete and submit to the tax authorities individual fee forms and summary statements relating to those expenses whereas, if they use the services of resident companies, they are under no such obligation in order to avoid that levy?

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