Court of Justice 27 April 2017, C-39/16 (Argenta Spaarbank NV v Belgische Staat.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 27 April 2017 ( 1 ) Case C‑39/16 Argenta Spaarbank NV v Belgische Staat (Request for a preliminary rulingfrom the Rechtbank van eerste aanleg Antwerpen (Court of First Instance, Antwerp, Belgium)) (‘Tax law — Directive 90/435/EEC — Parent-Subsidiary Directive — Article 1(2), Article 3(2) and Article 4(2) — Exemption of dividend income from