Court of Justice 8 June 2000, C-141/99 (Algemene Maatschappij voor Investering en Dienstverlening NV (AMID) v Belgische Staat.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1 The present reference for a preliminary ruling asks whether Article 52 of the EC Treaty (now, after amendment, Article 43 EC) precludes a Belgian tax provision which prevents a Belgian company with a permanent establishment in Luxembourg from deducting losses incurred in Belgium from profits subsequently made in