ECJ Freedom of establishment – Free movement of capital Tax legislation – Corporation tax Interest paid by a subsidiary on funds lent by the parent company established in another Member State – Reclassification of the interest as taxable dividends – No such reclassification where interest payments are made to a resident company.
Citations:
C-105/07, [2008] EUECJ C-105/07
Links:
European
Updated: 13 July 2022; Ref: scu.263963