I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2011/C 282/11
Language of the case: Dutch
Applicant: Argenta Spaarbank NV
Defendant: Belgische Staat
Does Article 43 EC [now Article 49 TFEU] preclude national tax legislation pursuant to which, for the purposes of the calculation of its taxable profit, a company subject to unlimited tax liability in Belgium cannot apply a deduction in respect of risk capital in the amount of the positive difference between (i) the net book value of the assets of the establishments that that company runs in another Member State of the European Union and (ii) the total liabilities that are imputable to those establishments, whereas it can apply a deduction in respect of risk capital if that positive difference can be imputed to a permanent establishment located in Belgium?