C-589/14European Commission v Kingdom of Belgium

Domstolens egne nøkkelord

Failure of a Member State to fulfil obligations — Freedom to provide services — Free movement of capital — Interest payable on unsecured debts — Withholding tax — Investment companies in receipt of such interest established in Belgium — Investment companies in receipt of such interest established in another Member State or in a third State party to the EEA Agreement — Difference in treatment — Burden of proof — Interest payable on debts backed by Belgian securities — Imposition of such interest where the securities are deposited or registered in an account in a financial institution established in another Member State of the European Union or a third State party to the EEA Agreement — Exemption where the securities are deposited or registered in an account in a financial institution established in Belgium.

Tolker