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European Union
Mark Kerckhaert and Bernadette Morres v Belgische Staat (C-513/04)
Judgment
The question referred
20

Mark Kerckhaert and Bernadette Morres v Belgische Staat (C-513/04)

Judgment of 14 Nov 2006law://eu/cjeu/2004/c-513-04/para_20@2026-11-12

20In circumstances such as those of the present case, the adverse consequences which might arise from the application of an income tax system such as the Belgian system at issue in the main proceedings result from the exercise in parallel by two Member States of their fiscal sovereignty.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-513/04 · ECLI:EU:C:2006:713
Decided: 14 Nov 2006
Procedure: Preliminary reference · referred by the Rechtbank van eerste aanleg te Gent (Belgium)
Applicants: Mark Kerckhaert; Bernadette Morres
Defendant: Belgische Staat
Rapporteur: E. Levits
Advocate General: L.A. Geelhoed
Bench: 11 judges
V. Skouris, P. Jann, C.W.A. Timmermans, A. Rosas, K. Lenaerts, E. Juhász, J.N. Cunha Rodrigues, R. Silva de Lapuerta, G. Arestis, A. Borg Barthet, E. Levits
Language: Dutch
Official: CURIA · EUR-Lex 62004CJ0513

Topics

Free movement of capital

History · 1 version

14 Nov 2006Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)
Cited by 15: Margaretha Bouanich v Directeur des services fiscaux de la Drôme (C-375/12)2 provisions; Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11)2 provisions; CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi kft v Adó- és Pénzügyi Ellenőrzési Hivatal (APEH) Hatósági Főosztály (C-96/08)2 provisions; European Commission v Kingdom of Belgium (C-524/23)3 provisions; X v Ministerraad (C-68/15); Sparkasse Allgäu v Finanzamt Kempten (C-522/14)2 provisions; Kronos International Inc. v Finanzamt Leverkusen (C-47/12); Banco Bilbao Vizcaya Argentaria SA v Administración General del Estado (C-157/10)2 provisions; Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08)2 provisions; European Commission v Kingdom of Spain (C-487/08)2 provisions; Jacques Damseaux v Belgian State (C-128/08); Margarete Block v Finanzamt Kaufbeuren (C-67/08); Staatssecretaris van Financiën v Orange European Smallcap Fund NV (C-194/06); Columbus Container Services BVBA & Co. v Finanzamt Bielefeld-Innenstadt (C-298/05)2 provisions; Oy AA (C-231/05)
Cites 10: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Staatssecretaris van Financiën v B.G.M. Verkooijen (C-35/98); Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States; Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments; Commission of the European Communities v French Republic (C-334/02); Petri Manninen (C-319/02); Anneliese Lenz v Finanzlandesdirektion für Tirol (C-315/02); Royal Bank of Scotland plc v Elliniko Dimosio (Greek State) (C-311/97); G. H. E. J. Wielockx v Inspecteur der Directe Belastingen (C-80/94); Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93)