Court of Justice 4 July 2013, Case C-350/11: Judgment of the Court (First Chamber) of 4 July 2013 (request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen — Belgium) — Argenta Spaarbank NV v Belgische Staat (Tax legislation — Corporation tax — Deduction for risk capital — Notional interest — Reduction of the amount deductible by companies with establishments abroad the income from which is exempt under double taxation conventions)

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European Union · · · 24-08-2013

24.8.2013 EN Official Journal of the European Union C 245/3 Judgment of the Court (First Chamber) of 4 July 2013 (request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen — Belgium) — Argenta Spaarbank NV v Belgische Staat (Case C-350/11) (1) (Tax legislation - Corporation tax - Deduction for risk capital - Notional interest - Reduction of the amount deductible by

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