Judgment_paragraph 13 · Établissements Rimbaud SA v Directeur général des impôts and Directeur des services fiscaux d’Aix-en-Provence (C-72/09)

13It should be noted at the outset that Article 40 of the EEA Agreement entered into force in Liechtenstein on 1 May 1995 by Decision of the EEA Council No 1/95 of 10 March 1995 on the entry into force of the Agreement on the European Economic Area for the Principality of Liechtenstein (OJ 1995 L 86, p. 58). Consequently, the interpretation of that provision has no bearing in relation to chargeable events, for the purposes of the disputed tax, which occurred before that date.