Court of Justice 29 September 2011, C‑318/10 (Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge.)

OPINION OF ADVOCATE GENERAL CRUZ VILLALÓN delivered on 29 September 2011 ( 1 ) Case C-318/10 SIAT SA v État belge (Reference for a preliminary ruling from the Cour de cassation (Belgium)) ‛Freedom to provide services — Article 49 EC — Direct taxation — Tax on income — Regime for the deduction of business expenses — Non-deductibility of payment for services provided by persons established in