Reference for a preliminary ruling from the Tribunal de première instance de Namur (Belgium) lodged on 26 November 2008 — Atenor Group SA v Belgian State — SPF Finances

(Case C-514/08)

(2009/C 32/32)

Language of the case: French

Referring court

Tribunal de première instance de Namur

Parties to the main proceedings

Applicant: Atenor Group SA

Defendant: Belgian State — SPF Finances

Question referred

Does the first indent of Article 4 of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (1) preclude national legislation making the deduction of dividends received as definitively taxed income subject to the existence of a taxable profit of the parent company?

(1)  OJ 1990 L 225, p. 6.