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Case C-25/10: Reference for a preliminary ruling from the Tribunal de première instance de Liège (Belgium), lodged on 15 January 2010 — Missionswerk Werner Heukelbach e.V. v État belge — Service Public Fédéral Finances
ECLI:EU:UNKNOWN:62010CN0025
62010CN0025
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17.4.2010
Official Journal of the European Union
C 100/17
(Case C-25/10)
2010/C 100/25
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Missionswerk Werner Heukelbach e.V.
Defendant: État belge — Service Public Fédéral Finances
Question referred
Must Articles 18 (ex Article 12 EC), 45 (ex Article 39 EC), 49 (ex Article 43 EC) and 54 (ex Article 48 EC) of the Treaty on the Functioning of the European Union be interpreted as prohibiting the legislature of a Member State from adopting or maintaining a rule the purpose of which is to reserve the benefit of taxation at the reduced rate of 7 % to non-profit-making associations, friendly societies or national unions of friendly societies, professional unions and international non-profit-making associations, private foundations and public-interest foundations established in a Member State in which the deceased — a resident of Wallonia — actually resided or where she had her place of work at the time of death, or in which she had previously actually resided or had her place of work?