49Furthermore, as noted in paragraph 32 above, the Kingdom of Belgium opted, in transposing Directive 90/435, for the exemption scheme set out in the first indent of Article 4(1) of that directive and chose to implement that scheme by providing for dividends to be included in the parent company’s tax base and subsequently deducted from that base and for the possibility of carrying forward DTI to subsequent tax years, with a view to their being deducted as a priority. That choice necessarily implies an interaction between dividends and other elements of the tax base, such as the DRC. In those circumstances, the effects of that interaction must comply with Directive 90/435, irrespective of the fact that establishing the order in which tax deductions are to be applied and the time limit for carrying forward the DRC are solely a matter of national competence.
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