Reference for a preliminary ruling from the Rechtbank van Eerste Aanleg te Brussel (Belgium) lodged on 19 July 2011 — Tate & Lyle Investments Ltd v Belgische Staat, other party: Syral Belgium NV

(Case C-384/11)

2011/C 282/26

Language of the case: Dutch

Referring court

Rechtbank van Eerste Aanleg te Brussel

Parties to the main proceedings

Applicant: Tate & Lyle Investments Ltd

Defendant: Belgische Staat

Other party: Syral Belgium NV

Question referred

Does Article 63 TFEU (previously Article 56 of the EC Treaty) preclude legislation on the part of a Member State whereby a dividend distributed to a resident shareholder company, which has a holding of less than 10 % in the capital of another resident company but with a purchase value of at least EUR 1.2 million, is subject to withholding tax of 10 %, but whereby such withholding tax is deductible from the corporate tax payable in Belgium and the balance, if any, is refundable, and whereby such a company, where appropriate, is also entitled to the application of a tax regime (‘DBI’: definitief belasten inkomsten: definitively taxed income) which allows the tax base to be reduced still further by the costs related to the shareholding, whereas for companies established in another Member State of the European Union which receive such dividends, and distributions regarded as dividends, from an identical holding in a resident company, the 10 % withholding tax levied constitutes a final tax which is not refundable and which cannot be reduced by relying on the aforementioned tax regime (‘DBI’)?