Judgment of the Court (First Chamber) of 1 July 2010 (reference for a preliminary ruling from the Hof van beroep te Antwerpen — Belgium) — Gerhard Dijkman, Maria Dijkman-Lavaleije v Belgische Staat

(Case C-233/09) (1)

(Freedom to provide services - Free movement of capital - Direct taxation - Difference in treatment according to the place of investment)

2010/C 234/18

Language of the case: Dutch

Referring court

Hof van beroep te Antwerpen

Parties to the main proceedings

Applicant: Gerhard Dijkman, Maria Dijkman-Lavaleije

Defendant: Belgische Staat

Re:

Reference for a preliminary ruling — Hof van beroep te Antwerpen (Belgium) — National income tax rules — Supplementary municipal tax calculated on the basis of the amount of income tax — Discharge resulting from withholding tax on movable assets — Different treatment according to the place of investment — Compatibility with Article 56(1) EC

Operative part of the judgment

Article 56 EC precludes legislation of a Member State according to which taxpayers resident in that Member State who receive interest or dividends from investments made in another Member State are subject to a supplementary municipal tax when they have not elected for that income from moveable assets to be paid to them by an intermediary established in their Member State of residence, whereas income of the same type from investments made in their Member State of residence, because it is subject to withholding tax at source, need not be declared and, in that case, is not subject to the supplementary municipal tax.

(1)  OJ C 220, 12.9.2009.