Case C-389/18: Judgment of the Court (Seventh Chamber) of 19 December 2019 (request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles — Belgium) — Brussels Securities SA v État Belge (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Prevention of double taxation — First indent of Article 4(1) — Prohibition on taxing profits received — Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base — Deduction of the dividend distributed from the parent company’s tax base and the indefinite carrying forward of the surplus to the following tax years — The order in which tax deductions on profits are to be applied — Loss of a tax advantage)