12.4.2021

EN

Official Journal of the European Union

C 128/23

(Case C-53/21)

(2021/C 128/28)

Language of the case: French

Referring court

Parties to the main proceedings

Appellant: Pharma Santé — Réseau Solidaris SCRL

Respondent: État belge — SPF Finances

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?