Asunto C-383/05: Petición de decisión prejudicial planteada mediante resolución de la Cour de cassation de Belgique, de 7 de octubre de 2005 , en el asunto entre Raffaele Talotta y État belge

• Jurisdiction: European Union
• Published date: 18 January 2006
• Celex Number: C2006/010/21

14.1.2006 EN Official Journal of the European Union C 10/11

---

Reference for a preliminary ruling from the Cour de cassation de Belgique by judgment of that court of 7 October 2005 in Raffaele Talotta v État belge

(Case C-383/05)

(2006/C 10/21)

Language of the case: French

Reference has been made to the Court of Justice of the European Communities by judgment of the Cour de cassation de Belgique (Belgian Court of Cassation) of 7 October 2005, received at the Court Registry on 24 October 2005, for a preliminary ruling in the proceedings between Raffaele Talotta and the État belge on the following question:

Is Article 43 (formerly Article 52) of the EC Treaty to be interpreted as prohibiting a provision of national law, such as Article 182 of the [Belgian] Royal Decree of 27 August 1993 implementing Article 342(2) of the Income Tax Code 1992, whereby minimum tax bases are applied only in the case of non-residents?

---