Volvo Group Belgium

Provisional text JUDGMENT OF THE COURT (Sixth Chamber)12 December 2024 (*)( Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Tax on company profits – National legislation establishing a fairness tax – National decision annulling that legislation – Maintenance of effects – Tax not payable by a non-resident company with a permanent establishment in the Member State – Tax payable by a subsidiary of a non-resident company – Choice of legal form – Comparability of situations )In Case C‑436/23,REQUEST for a preliminary ruling under Article 267 TFEU from the hof van beroep te Gent (Court of Appeal, Ghent, Belgium), made by decision of 13 June 2023, received at the Court on 13 July 2023, in the proceedings Belgische Staat / Federale Overheidsdienst Financiënv Volvo Group Belgium NV,THE COURT (Sixth Chamber),composed of T. von Danwitz, Vice-President of the Court, acting as President of the Sixth Chamber, A. Kumin and I. Ziemele (Rapporteur), Judges,Advocate General: N. Emiliou,Registrar: A. Calot Escobar,having regard to the written procedure,after considering the observations submitted on behalf of:–        Volvo Group Belgium NV, by T. Lauwers, advocaat,–        the Belgian Government, by S. Baeyens, A. De Brouwer and C. Pochet, acting as Agents, and by T. Bricout and C. Decordier, advocaten,–        the European Commission, by A. Ferrand and W. Roels, acting as Agents,having decided, after hearing the Advocate General, to proceed...