Judgment of the Court (Fifth Chamber) of 8 June 2017

Maria Eugenia Van der Weegen and Others v Belgische Staat

Request for a preliminary ruling from the Rechtbank van eerste aanleg West-Vlaanderen, afdeling Brugge

Reference for a preliminary ruling — Article 56 TFEU — Article 36 of the Agreement on the European Economic Area — Tax legislation — Income tax — Tax exemption reserved to interest payments by banks complying with certain statutory conditions — Indirect discrimination — Banks established in Belgium and banks established in another Member State

Case C-580/15


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
14/07/2017 Van der Weegen and Others
Freedom to provide services
  • Freedom to provide services
  • Free movement of capital
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Judgment
ECLI:EU:C:2017:429		 08/06/2017 Van der Weegen and Others
Freedom to provide services
  • Freedom to provide services
  • Free movement of capital
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2017:429		 08/06/2017 Van der Weegen and Others
Freedom to provide services
  • Freedom to provide services
  • Free movement of capital
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
15/01/2016 Van der Weegen and Others
Freedom to provide services
  • Freedom to provide services
  • Free movement of capital
View pdf documents
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
-
4 Internal policy of the European Union
  4.04 Free movement of persons and services
    4.04.03 Freedom to provide services
      4.04.03.01 The various services


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 09/11/2015

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

08/06/2017


References

Publication in the Official Journal

Judgment: OJ C 249 from 31.07.2017, p.6

Application: OJ C 38 from 01.02.2016, p.29

Name of the parties

Van der Weegen and Others

Notes on Academic Writings

  1. Berlin, Dominique: Absence de discrimination ou discrimination de fait ?, La Semaine Juridique - édition générale 2017 nº 25 p.1215 (FR)
  2. Cazet, Safia: Fiscalité, Europe 2017 Août Comm. nº 308 p.25 (FR)
  3. Smet, R.: Belgische vrijstelling voor interesten uit spaardeposito's schendt vrijheid van dienstverrichting (bis), S.E.W. : Tijdschrift voor Europees en economisch recht 2017 p.433 (NL)
  4. Zalasiński, Adam: Tax Rules Applicable without Distinction and the EU Internal Market Freedoms – An Analysis of Recent Case Law Regarding Taxation of Investment Income, European Taxation 2017 nº 12 p.533-543 (EN)
  5. Acard, Claire: Fiscalité financière (1re partie), Revue de droit fiscal 2018 n°4 p. 43-47 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Rechtbank van eerste aanleg West-Vlaanderen, afdeling Brugge - Belgium

Subject-matter

  • Freedom to provide services
  • Free movement of capital

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

Cinquième chambre (Cour)

Judge-Rapporteur

Berger

Advocate General

Wahl

Language(s) of the Case

  • Dutch

Language(s) of the Opinion

    Information not available