Court of Justice of the European Union · Order
C‑540/11Daniel Levy and Carine Sebbag v État belge - SPF Finances
- Decided
- 2012-09-19
- ECLI
- ECLI:EU:C:2012:581
- CELEX
- 62011CO0540
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Free movement of capital — Direct taxation — Taxation of dividends — Bilateral convention which precludes double taxation — Subsequent amendment, by one of the two States party to the convention, of its national legislation, having the effect of reintroducing double taxation — Obligations of the Member States under Articles 10 EC and 293 EC.
Interprets
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
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act