Case C-318/10: Judgment of the Court (First Chamber) of 5 July 2012 (reference for a preliminary ruling from the Cour de cassation — Belgium) — Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge (Freedom to provide services — Tax legislation — Deduction as business expenses of expenses incurred as payment for the provision of services — Expenses incurred in relation to a service provider established in another Member State in which that provider is not subject to tax on income or is subject there to a tax regime which is appreciably more advantageous — Deductibility conditional upon the provision of proof of the genuine and proper nature of the services and the normal nature of the related payments — Obstacle — Justification — Combating tax evasion and avoidance — Effectiveness of fiscal supervision — Balanced allocation between Member States of the power to impose taxes — Proportionality)