Court of Justice 17 January 2008, Case C-105/07: Judgment of the Court (Fourth Chamber) of 17 January 2008 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen, Belgium) — NV Lammers & Van Cleeff v Belgische Staat (Freedom of establishment — Free movement of capital — Tax legislation — Corporation tax — Interest paid by a subsidiary on funds lent by the parent company established in another Member State — Reclassification of the interest as taxable dividends — No such reclassification where interest payments are made to a resident company)

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