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Court of Justice of the European Union · Judgment

C-513/04Mark Kerckhaert and Bernadette Morres v Belgische Staat

Decided
2006-11-14
ECLI
ECLI:EU:C:2006:713
CELEX
62004CJ0513
Finality
Final, the decision cannot be appealed

The court's own keywords

Income tax - Dividends - Tax burden on dividends from shareholdings in companies established in another Member State - No possibility in the State of residence to set off income tax levied at source in another Member State.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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