Court of Justice 6 April 2006, C-513/04 (Mark Kerckhaert and Bernadette Morres v Belgische Staat.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In the present preliminary reference procedure, the Rechtbank van Eerste Aanleg te Gent (Court of First Instance, Ghent, Belgium) asks whether it is contrary to Article 56 EC for a Member State such as Belgium to subject dividends from resident and non‑resident companies to the same tax rate, without in the latter