Asunto C-459/18: Petición de decisión prejudicial planteada por el Rechtbank van eerste aanleg te Antwerpen (Bélgica) el 16 de julio de 2018 — Argenta Spaarbank NV / Belgische Staat
Section | información judicial |
15.10.2018 ES Diario Oficial de la Unión Europea C 373/7
Lengua de procedimiento: neerlandés
Rechtbank van eerste aanleg te Antwerpen
Demandante: Argenta Spaarbank NV
Demandada: Belgische Staat
¿Se opone el artículo 49 del Tratado de Funcionamiento de la Unión Europea a un régimen fiscal nacional en virtud del cual, al calcular el beneficio imponible de una sociedad sujeto pasivo por obligación personal en Bélgica con un establecimiento permanente en un Estado miembro cuyos beneficios están íntegramente exentos en Bélgica en virtud de la aplicación de un convenio para evitar la doble imposición entre Bélgica y otro Estado miembro:
— la deducción por capital riesgo se reduce en un importe, en concepto de deducción por capital riesgo, calculado sobre la diferencia positiva entre, por un lado, el valor contable neto de los elementos del activo del establecimiento permanente y, por otro, el total de...
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