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European Union
Argenta Spaarbank NV v Belgische Staat (C-459/18)
Consideration of the question referred
37

Argenta Spaarbank NV v Belgische Staat (C-459/18)

Judgment of 17 Oct 2019law://eu/cjeu/2018/c-459-18/para_37@2026-11-10

37The deduction for risk capital granted to a company subject to corporation tax in Belgium constitutes a tax advantage which has the effect of reducing the effective rate of corporation tax that such a company must pay in that Member State.

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

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-459/18 · ECLI:EU:C:2019:871
Decided: 17 Oct 2019
Procedure: Preliminary reference · referred by the Rechtbank van eerste aanleg te Antwerpen (Court of First Instance, Antwerp, Belgium)
Applicant: Argenta Spaarbank NV
Defendant: Belgische Staat
Rapporteur: A. Kumin
Advocate General: G. Pitruzzella
Bench: 3 judges
P.G. Xuereb, T. von Danwitz, A. Kumin
Language: Dutch
Official: CURIA · EUR-Lex 62018CJ0459

Topics

Freedom of establishment

History · 1 version

17 Oct 2019Reading

Connections

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Cited by 1: Brussels Securities SA v État belge (C-389/18)2 provisions
Cites 5: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn (C-414/06); Naftiliaki Etaireia Thasou AE and Amaltheia I Naftiki Etaireia v Ypourgos Emporikis Naftilías (C-128/10, C-129/10); A/S Bevola and Jens W. Trock ApS v Skatteministeriet (C-650/16); Argenta Spaarbank NV v Belgische Staat (C-350/11)