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Case C-350/11: Judgment of the Court (First Chamber) of 4 July 2013 (request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen — Belgium) — Argenta Spaarbank NV v Belgische Staat (Tax legislation — Corporation tax — Deduction for risk capital — Notional interest — Reduction of the amount deductible by companies with establishments abroad the income from which is exempt under double taxation conventions)
ECLI:EU:UNKNOWN:62011CA0350
62011CA0350
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24.8.2013
Official Journal of the European Union
C 245/3
(Case C-350/11) (<span class="super">1</span>)
(Tax legislation - Corporation tax - Deduction for risk capital - Notional interest - Reduction of the amount deductible by companies with establishments abroad the income from which is exempt under double taxation conventions)
2013/C 245/04
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Argenta Spaarbank NV
Defendant: Belgische Staat
Re:
Request for a preliminary ruling — Rechtbank van eerste aanleg te Antwerpen — Interpretation of Article 49 TFEU — Tax legislation — Corporation tax — Deduction for risk capital (‘notional interest’) — Reduction of the amount deductible, for companies with establishments abroad the income from which is exempt under agreements to prevent double taxation conventions
Operative part of the judgment
Article 49 TFEU must be interpreted as precluding national legislation under which, for calculation of a deduction granted to a company subject to full tax liability in a Member State, the net value of the assets of a permanent establishment situated in another Member State is not taken into account when the profits of that permanent establishment are not taxable in the first Member State by virtue of a double taxation convention, whereas the assets attributed to a permanent establishment situated in the territory of the first Member State are taken into account for that purpose.
(<span class="super">1</span>) OJ C 282, 24.9.2011.