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European Union
Argenta Spaarbank NV v Belgische Staat (C-350/11)
Judgment
Consideration of the question referred
21

Argenta Spaarbank NV v Belgische Staat (C-350/11)

Judgment of 4 Jul 2013law://eu/cjeu/2011/c-350-11/para_21@2026-11-11

21Those considerations also apply where a company established in a Member State carries on business in another Member State through a permanent establishment (Case C-414/06 Lidl Belgium [2008] ECR I-3601, paragraph 20).

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

Key facts

Court: Court of Justice · First Chamber
Case: C-350/11 · ECLI:EU:C:2013:447
Decided: 4 Jul 2013
Procedure: Preliminary reference · referred by the rechtbank van eerste aanleg te Antwerpen (Belgium)
Applicant: Argenta Spaarbank NV
Defendant: Belgische Staat
Rapporteur: E. Levits
Advocate General: P. Mengozzi
Bench: 5 judges
A. Tizzano, M. Ilešič, E. Levits, J.-J. Kasel, M. Safjan
Language: Dutch
Official: CURIA · EUR-Lex 62011CJ0350

Topics

Freedom of establishment

History · 1 version

4 Jul 2013Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 6: Cofidis v Autoridade Tributária e Aduaneira (C-340/22); Argenta Spaarbank NV v Belgische Staat (C-459/18)5 provisions; Proceedings brought by F.E. Familienprivatstiftung Eisenstadt (C-589/13)2 provisions; Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd (C-326/12)2 provisions; Nordea Bank Danmark A/S v Skatteministeriet (C-48/13); European Commission v Kingdom of Belgium (C-296/12)2 provisions
Cites 21: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Sophiane Gysen v Groupe S-Caisse d'Assurances sociales pour indépendants (C-449/06); Criminal proceedings against José Vanacker and André Lesage and SA Baudoux combustibles (C-37/92); Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes) (C-446/03); National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (C-371/10); Oy AA (C-231/05); European Commission v Federal Republic of Germany (C-284/09); Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam (C-379/05); Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État (C-338/11, C-339/11, C-340/11, C-341/11, C-342/11, C-343/11, C-344/11, C-345/11, C-346/11, C-347/11); Petri Manninen (C-319/02); Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn (C-414/06); Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique (C-418/07); N v Inspecteur van de Belastingdienst Oost/kantoor Almelo (C-470/04); Finanzamt Offenbach am Main-Land v Keller Holding GmbH (C-471/04); Rewe Zentralfinanz eG v Finanzamt Köln-Mitte (C-347/04); Commission of the European Communities v Italian Republic (C-540/07); Deutsche Shell GmbH v Finanzamt für Großunternehmen in Hamburg (C-293/06); Hanns-Martin Bachmann v Belgian State (C-204/90); Mohamad Zakaria (C-23/12); Proceedings brought by Aberdeen Property Fininvest Alpha Oy (C-303/07); Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA (C-310/09)