Source: All England Reporter
Publisher Citation: [2009] All ER (D) 62 (Jan)
Court: Court of First Instance of the European Communities (Fourth Chamber)
Judge:

Judges Lenaerts (President of the Chamber), Danwitz (Rapporteur), Juhasz, Arestis and Malenovsky
Judgment Dates: 22 December 2008

Catchwords

European Community - Taxation - Corporation tax - Status of parent company - Capital holding - Holding of shares in another resident company - Dispute between member state and national authority concerning common system of taxation applicable to parent companies and subsidiaries of different member states - Council Directive (EEC) 90/435, art 3.

The Case

European Community Taxation. The Court of Justice of the European Communities: The Court gave a preliminary ruling as to the interpretation of art 3 of Council Directive (EEC) 90-435 (on the common system of taxation applicable in the case of parent companies and subsidiaries of different member states), which imposed that member states would have to apply, for the purpose of exempting received dividends, the same treatment to parent companies and subsidiaries of different member states.

Practice Areas

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