C-34/22VN v Belgische Staat

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court – Freedom to provide services – Free movement of capital – Restrictions – Tax legislation – Income tax – Tax exemption limited to interest paid by banks satisfying certain legal conditions – Indirect discrimination – Credit institutions established in Belgium and credit institutions established in another Member State of the European Union or of the European Economic Area.

Tolker