Reference for a preliminary ruling by the Rechtbank Eerste Aanleg te Gent by decision of that court of 15 December 2004 in the case of Kerckhaert-Morres v Belgische Staat

(Case C-513/04)

(2005/C 57/28)

Language of the case: Dutch

Reference has been made to the Court of Justice of the European Communities by order of the Rechtbank Eerste Aanleg te Gent (Court of first instance, Ghent) – Sixth Chamber (Netherlands) of 1 December 2004 received at the Court Registry on 15 December 2004, for a preliminary ruling in the proceedings between Kerckhaert-Morres and Belgische Staat, on the following question:

Is Article 56(1) of the EC Treaty (at the material time: Article 73b(1) of the EC Treaty) to be interpreted as precluding a restriction resulting from a provision in the income tax legislation of a Member State (in this case, Belgium) by which both dividends from shares in a company established in that State and dividends from shares in companies not established in that State are subject, in the hands of the share owner, to a uniform rate but where, in regard to share dividends from companies that are not established in that Member State, no deduction of taxation at source levied in that other Member State is allowed?