Asunto C-578/14: Petición de decisión prejudicial planteada por el Rechtbank van eerste aanleg te Antwerpen (Bélgica) el 12 de diciembre de 2014 — Argenta Spaarbank NV/Belgische Staat
Section | información judicial |
Issuing Organization | Comisión Europea |
9.3.2015 ES Diario Oficial de la Unión Europea C 81/6
Lengua de procedimiento: neerlandés
Rechtbank van eerste aanleg te Antwerpen
Demandante: Argenta Spaarbank NV
Demandada: Belgische Staat
1) ¿Infringe el artículo 198, apartado 10, del WIB92 [Wetboek van Inkomstenbelastingen 1992 — Código del impuesto sobre la renta de 1992], en los términos aplicados a los ejercicios fiscales de 2000 y 2001, el artículo 4, apartado 2, de la Directiva matriz-filial de 23 de julio de 1990 (Directiva 90/435/CEE (1) del Consejo), en la medida en que establece que no se consideran gastos profesionales los intereses hasta un importe equivalente al de los dividendos deducibles en virtud de los artículos 202 a 204 y percibidos por una sociedad por acciones que, en el momento de su transmisión, no hubiese conservado durante un período ininterrumpido mínimo de un año, siendo así que no se hace distinción alguna en función de que la mencionada carga por intereses tenga o no relación con la (financiación de la) participación de la que se obtuvieron los dividendos exentos
2) ¿Constituye el artículo 198, apartado 10, del WIB92, en los términos aplicados a los ejercicios fiscales de 2000 y 2001, una disposición para evitar fraudes y abusos en el sentido del artículo 1, apartado 2, de la Directiva matriz-filial de 23 de julio de 1990 (Directiva...
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