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European Union
Gerhard Dijkman and Maria Dijkman-Lavaleije v Belgische Staat (C-233/09)
Judgment
The question referred for a preliminar…
The existence of a restriction on the…
34

Gerhard Dijkman and Maria Dijkman-Lavaleije v Belgische Staat (C-233/09)

Judgment of 1 Jul 2010law://eu/cjeu/2009/c-233-09/para_34@2026-11-12

34In the present case, the dispute in the main proceedings relates to the levying of supplementary municipal tax on income from investments made in another Member State and concerns therefore the consequences of the exercise of the free movement of capital for resident taxpayers.

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

Key facts

Court: Court of Justice · First Chamber
Case: C-233/09 · ECLI:EU:C:2010:397
Decided: 1 Jul 2010
Procedure: Preliminary reference · referred by the hof van beroep te Antwerpen (Belgium)
Applicants: Gerhard Dijkman; Maria Dijkman-Lavaleije
Defendant: Belgische Staat
Rapporteur: E. Levits
Advocate General: P. Mengozzi
Bench: 5 judges
A. Tizzano, E. Levits, M. Ilešič, M. Safjan, M. Berger
Language: Dutch
Official: CURIA · EUR-Lex 62009CJ0233

Topics

Free movement of capital

History · 1 version

1 Jul 2010Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 17: FL v Autoridade Tributária e Aduaneira (C-312/22)2 provisions; Frank Steinhoff and Others v European Central Bank (T-107/17); Brisal - Auto Estradas do Litoral SA and KBC Finance Ireland v Fazenda Pública (C-18/15); État belge, SPF Finances v NN (L) International (C-48/15); Charles Kohll and Sylvie Kohll-Schlesser v Directeur de l'administration des contributions directes (C-300/15); European Commission v Hellenic Republic (C-66/15); European Commission v Kingdom of Belgium (C-589/14); Proceedings brought by F.E. Familienprivatstiftung Eisenstadt (C-589/13); Finanzamt Ulm v Ingeborg Wagner-Raith (C-560/13); Helga Petersen and Peter Petersen v Finanzamt Ludwigshafen (C-544/11)2 provisions; European Commission v Kingdom of Belgium (C-387/11)2 provisions; X NV v Staatssecretaris van Financiën (C-498/10)2 provisions; Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge (C-318/10)2 provisions; European Commission v Federal Republic of Germany (C-284/09)2 provisions; European Commission v Portuguese Republic (C-493/09)2 provisions; Marc Michel Josemans v Burgemeester van Maastricht (C-137/09); Ingrid Schmelz v Finanzamt Waldviertel (C-97/09)2 provisions
Cites 21: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Liga Portuguesa de Futebol Profissional and Bwin International Ltd v Departamento de Jogos da Santa Casa da Misericórdia de Lisboa (C-42/07); Glaxo Wellcome GmbH & Co. KG v Finanzamt München II (C-182/08); Fidium Finanz AG v Bundesanstalt für Finanzdienstleistungsaufsicht (C-452/04); Winfried L. Holböck v Finanzamt Salzburg-Land (C-157/05); FKP Scorpio Konzertproduktionen GmbH v Finanzamt Hamburg-Eimsbüttel (C-290/04); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04); Per Grønfeldt and Tatiana Grønfeldt v Finanzamt Hamburg-Am Tierpark (C-436/06); Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie (C-9/02); X and E. H. A. Passenheim-van Schoot v Staatssecretaris van Financiën (C-155/08); Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam (C-379/05); Petri Manninen (C-319/02); Commission of the European Communities v French Republic (C-34/98); Commission of the European Communities v Federal Republic of Germany (C-112/05); Commission of the European Communities v Kingdom of Belgium (C-478/98); Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie (C-170/05); Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique (C-418/07); Commission of the European Communities v Italian Republic (C-540/07); Hanns-Martin Bachmann v Belgian State (C-204/90); Staatssecretaris van Financiën v B.G.M. Verkooijen (C-35/98); Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue (C-374/04)