Sentencia (Reseña) nº C-589/14 of Tribunal de Justicia, October 29, 2015
Resolution Date | October 29, 2015 |
Issuing Organization | Tribunal de Justicia |
Decision Number | C-589/14 |
Sentencia del Tribunal de Justicia (Sala Sexta) de 29 de octubre de 2015 - Comisión/Bélgica
(Asunto C-589/14) (1) «Incumplimiento de Estado - Libre prestación de servicios - Libre circulación de capitales - Intereses relativos a créditos no representados mediante títulos - Retención sobre las rentas del capital mobiliario - Sociedades de inversión beneficiarias de dichos intereses establecidas en Bélgica - Sociedades de inversión beneficiarias de dichos intereses establecidas en otro Estado miembro o en un tercer Estado parte en el Acuerdo EEE - Diferencia de trato - Carga de la prueba - Intereses relativos a créditos representados mediante títulos de origen belga - Tributación de dichos intereses cuando los títulos se encuentran depositados o anotados en cuenta en una institución financiera establecida en otro Estado miembro o en un tercer Estado parte en el Acuerdo EEE - Exención cuando los títulos están depositados o anotados en cuenta en una institución financiera establecida en Bélgica»
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Recurso por incumplimiento - Prueba del incumplimiento - Carga que incumbe a la Comisión - Presunciones - Improcedencia - Aportación de medios de prueba que pongan de manifiesto el incumplimiento (Art. 258 TFUE) (véase el apartado 28)
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Libre prestación de servicios - Restricciones - Legislación tributaria - Impuesto sobre sociedades - Tributación de intereses relativos a créditos representados mediante títulos de origen nacional - Normativa nacional que prevé la exención de dichos intereses percibidos de títulos depositados o anotados en cuenta en una institución financiera residente, y que excluye de dicha exención los intereses provenientes de títulos depositados o anotados en cuenta en instituciones financieras no residentes -...
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