Court of Justice (First Chamber) 4 July 2013, C‑350/11 (Argenta Spaarbank NV v Belgische Staat.)

JUDGMENT OF THE COURT (First Chamber) 4 July 2013 ( *1 ) ‛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’ In Case C-350/11, REQUEST for a preliminary ruling under Article 267 TFEU from the rechtbank van eerste aanleg te