Reference for a preliminary ruling from the Hof van beroep te Antwerpen — Belgium lodged on 26 June 2009 — G.A. Dijkman and M.A. Dijkman-Lavaleije v Belgische Staat

(Case C-233/09)

2009/C 220/38

Language of the case: Dutch

Referring court

Hof van beroep te Antwerpen

Parties to the main proceedings

Applicants: G.A. Dijkman and M.A. Dijkman-Lavaleije

Defendant: Belgische Staat

Question referred

Is it an infringement of Article 56(1) of the EC Treaty for residents of Belgium who invest in other countries, such as the Netherlands, with a view to avoiding the supplementary municipal tax due under Article 465 WIB92 to be obliged to use a Belgian intermediary for the payment out of income from moveable assets, whereas residents of Belgium who invest in Belgium always benefit from the system of withholding tax relief under Article 313 WIB92 and are thus able to avoid the supplementary municipal tax provided for in Article 465 WIB92, since withholding tax on movable assets has already been withheld at source?