- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Order of the Court (Sixth Chamber), 19 September 2012.#Daniel Levy and Carine Sebbag v État belge - SPF Finances.#Request for a preliminary ruling — Tribunal de première instance de Bruxelles — Interpretation of Articles 10 EC, 57(2) EC and 293 EC — Permissibility of rules of national law which allow double taxation notwithstanding the existence of a bilateral convention which precludes double taxation — Amendment of national law after the convention had been concluded — Bringing into question of an acquired right — Obstacle to the free movement of capital.#Free movement of capital — Direct taxation — Taxation of dividends — Bilateral convention which precludes double taxation — Subsequent amendment, by one of the two States party to the convention, of its national legislation, having the effect of reintroducing double taxation — Obligations of the Member States under Articles 10 EC and 293 EC.#Case C‑540/11.
ECLI:EU:C:2012:581
62011CO0540
With us you find everything. Try it now!
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
Order of the Court (Sixth Chamber) of 19 September 2012 — Levy and Sebbag
(Case C-540/11)
Re:
Operative part
In so far as Community law, as applicable at the time of the facts in the main proceedings, does not lay down any general criteria for the attribution of areas of competence between the Member States in relation to the elimination of double taxation within the European Community, Article 56 EC, read in conjunction with Articles 10 EC and 293 EC, is to be interpreted as meaning that it does not preclude a situation in which the Member State, which has undertaken, in a bilateral double taxation convention, to establish a mechanism to eliminate such double taxation of dividends, then abolishes that mechanism by way of a legislative amendment that has the effect of reintroducing a double taxation.