4.2.2019

EN

Official Journal of the European Union

C 44/15

(Case C-725/18)

(2019/C 44/20)

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: Anton van Zantbeek VOF

Questions referred

1.Should Article 56 of the Treaty on the Functioning of the European Union and Article 36 of the Agreement on the European Economic Area of 2 May 1992 be interpreted as precluding national legislation which introduces a tax on stock exchange transactions, as referred to in Articles 120 and 126² of the Belgian Wetboek diverse rechten en taksen (Code of miscellaneous duties and taxes), and which results in the Belgian issuer of an order becoming liable for that tax in the case where the professional intermediary is established outside Belgium?

2.Should Article 63 of the Treaty on the Functioning of the European Union and Article 40 of the Agreement on the European Economic Area of 2 May 1992 be interpreted as precluding national legislation which introduces a tax on stock exchange transactions, as referred to in Articles 120 and 126² of the Belgian Wetboek diverse rechten en taksen, and which results in the Belgian issuer of an order becoming liable for that tax in the case where the professional intermediary is established outside Belgium?

3.If, on the basis of the reply to the first or second question referred for a preliminary ruling, the Grondwettelijk Hof were to conclude that the contested articles infringe one or more of the obligations arising from the provisions cited in those questions, could it temporarily continue to enforce the effects of Articles 120 and 126² of the Belgian Wetboek diverse rechten en taksen in order to prevent legal uncertainty and to enable the legislature to bring those provisions into conformity with those obligations?