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Case C-233/09: Reference for a preliminary ruling from the Hof van beroep te Antwerpen — Belgium lodged on 26 June 2009 — G.A. Dijkman and M.A. Dijkman-Lavaleije v Belgische Staat
ECLI:EU:UNKNOWN:62009CN0233
62009CN0233
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12.9.2009
Official Journal of the European Union
C 220/20
(Case C-233/09)
2009/C 220/38
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicants: G.A. Dijkman and M.A. Dijkman-Lavaleije
Defendant: Belgische Staat
Question referred
Is it an infringement of Article 56(1) of the EC Treaty for residents of Belgium who invest in other countries, such as the Netherlands, with a view to avoiding the supplementary municipal tax due under Article 465 WIB92 to be obliged to use a Belgian intermediary for the payment out of income from moveable assets, whereas residents of Belgium who invest in Belgium always benefit from the system of withholding tax relief under Article 313 WIB92 and are thus able to avoid the supplementary municipal tax provided for in Article 465 WIB92, since withholding tax on movable assets has already been withheld at source?