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Case C-311/08: Judgment of the Court (Third Chamber) of 21 January 2010 (reference for a preliminary ruling from the Tribunal de première instance de Mons — Belgium) — Société de Gestion Industrielle (SGI) v État belge (Freedom of establishment — Free movement of capital — Direct taxation — Income tax legislation — Determination of the taxable income of companies — Companies having a relationship of interdependence — Unusual or gratuitous advantage granted by a resident company to a company established in another Member State — Addition of the amount of the advantage in question to the profits of the resident company which granted it — Balanced allocation of the power to tax between Member States — Combating tax avoidance — Prevention of abuse — Proportionality)
ECLI:EU:UNKNOWN:62008CA0311
62008CA0311
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13.3.2010
Official Journal of the European Union
C 63/8
(Case C-311/08) (<span class="super">1</span>)
(Freedom of establishment - Free movement of capital - Direct taxation - Income tax legislation - Determination of the taxable income of companies - Companies having a relationship of interdependence - Unusual or gratuitous advantage granted by a resident company to a company established in another Member State - Addition of the amount of the advantage in question to the profits of the resident company which granted it - Balanced allocation of the power to tax between Member States - Combating tax avoidance - Prevention of abuse - Proportionality)
2010/C 63/11
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Société de Gestion Industrielle (SGI)
Défendant: État belge
Re:
Reference for a preliminary ruling — Tribunal de première instance de Mons (Belgium) — Interpretation of Articles 12, 43, 48 and 56 EC — Permissibility of a national law providing for the taxation of a resident company on an unusual or gratuitous advantage granted to a non-resident company with which it has a relationship of interdependence but which does not provide for such taxation where the same advantage is granted to a resident company
Operative part of the judgment
Article 43 EC, read in conjunction with Article 48 EC, must be interpreted as not precluding, in principle, legislation of a Member State, such as that at issue in the main proceedings, under which a resident company is taxed in respect of an unusual or gratuitous advantage where the advantage has been granted to a company established in another Member State with which it has, directly or indirectly, a relationship of interdependence, whereas a resident company cannot be taxed on such an advantage where the advantage has been granted to another resident company with which it has such a relationship. However, it is for the referring court to verify whether the legislation at issue in the main proceedings goes beyond what is necessary to attain the objectives pursued by the legislation, taken together.
* Language of the case: French.
OJ C 260, 11.10.2008.