26However, it is apparent, first, from the reference for a preliminary ruling that the parties at issue start from the premiss that domestic Belgian law refers, as regards the system of ‘definitively taxed income’, to Directive 90/435, which the Belgian Government also confirmed in its written observations submitted to the Court. Furthermore, the existence of such a reference by Belgian law to Directive 90/435, and the admissibility of a reference for a preliminary ruling under that reference, has already been recognised by the case-law of the Court, of which the most recent example is the order in Joined Cases C-439/07 and C-499/07 KBC Bank and Beleggen, Risicokapitaal, Beheer [2009] ECR I-4409, paragraphs 58 and 59.
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