12.9.2016
EN
Official Journal of the European Union
C 335/16
Judgment of the Court (Sixth Chamber) of 30 June 2016 (request for a preliminary ruling from the Tribunal de première instance de Liège — Belgium) — Guy Riskin, Geneviève Timmermans v État belge
(Case C-176/15) (1)
((Reference for a preliminary ruling - Free movement of capital - Articles 63 and 65 TFEU - Article 4 TEU - Direct taxation - Taxation of dividends - Bilateral convention for the avoidance of double taxation - Third State - Scope))
(2016/C 335/21)
Language of the case: French
Referring court
Tribunal de première instance de Liège
Parties to the main proceedings
Applicants: Guy Riskin, Geneviève Timmermans
Defendant: État belge
Operative part of the judgment
Articles 63 TFEU and 65 TFEU, read in conjunction with Article 4 TEU, must be interpreted as not precluding a Member State from not extending, in a situation such as that at issue in the main proceedings, the benefit of the advantageous treatment accorded to a resident shareholder as a result of a bilateral double taxation convention concluded between that Member State and a third State — by which tax deducted at source by the third State is allowed unconditionally as a credit against tax payable in the shareholder’s Member State of residence — to a resident shareholder in receipt of dividends from a Member State with which that Member State of residence has concluded a bilateral double taxation convention under which the granting of such a set-off is subject to compliance with additional conditions provided for by national law.
(1) OJ C 221, 6.7.2015.
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