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Case C-580/15: Judgment of the Court (Fifth Chamber) of 8 June 2017 (request for a preliminary ruling from the Rechtbank van eerste aanleg, West-Vlaanderen, afdeling Brugge — Belgium) — Maria Eugenia Van der Weegen, Miguel Juan Van der Weegen, Anna Pot, acting as successors in title to Johannes Van der Weegen, deceased, Anna Pot v Belgische Staat (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)
ECLI:EU:UNKNOWN:62015CA0580
62015CA0580
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31.7.2017
Official Journal of the European Union
C 249/6
(Case C-580/15) (*)
((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))
(2017/C 249/08)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicants: Maria Eugenia Van der Weegen, Miguel Juan Van der Weegen, Anna Pot, acting as successors in title to Johannes Van der Weegen, deceased, Anna Pot
Defendant: Belgische Staat
Operative part of the judgment
Article 56 TFEU and Article 36 of the Agreement on the European Economic Area of 2 May 1992 must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides for a national tax exemption system, to the extent that that system, although applicable without distinction to income from savings deposits held with banking service providers established in Belgium or in another Member State of the European Economic Area, imposes conditions for access to the Belgian banking market on service providers established in other Member States, this being a matter for the referring court to verify.
(*)
Language of the case: Dutch
OJ C 38, 1.2.2016.