Court of Justice (Sixth Chamber) 19 September 2012, C‑540/11 (Daniel Levy and Carine Sebbag v État belge - SPF Finances.)

Order of the Court (Sixth Chamber) of 19 September 2012 — Levy and Sebbag (Case C-540/11) Free movement of capital — Direct taxation — Taxation of dividends — Bilateral convention which precludes double taxation — Subsequent amendment, by one of the two States party to the convention, of its national legislation, having the effect of reintroducing double taxation — Obligations of the Member