C-282/07Belgian State - SPF Finances v Truck Center SA

Domstolens egne nøkkelord

Freedom of establishment - Article 52 of the EC Treaty (now, following amendment, Article 43 EC) and Article 58 of the EC Treaty (now Article 48 EC) - Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC respectively) - Taxation of legal persons - Income from capital and movable property - Retention of tax at source - Withholding tax- Charging of withholding tax on interest paid to non-resident companies - No charging of withholding tax on interest paid to resident companies - Double taxation convention - Restriction - None.

Tolker