C‑387/11European Commission v Kingdom of Belgium

Domstolens egne nøkkelord

Failure of a Member State to fulfil obligations – Articles 49 TFEU and 63 TFEU – Articles 31 and 40 of the EEA Agreement – Taxation of income from capital and movable property – Resident and non-resident investment companies – Withholding tax – Setting off of withholding tax – Exemption of income from capital and movable property – Discrimination – Justifications.

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