ECJ Judgment – Reference for a preliminary ruling – Tax legislation – Freedom of establishment – Directive 90/435/EEC – Article 4(2) – Cross-border distributions of dividends – Corporation tax – Group taxation (French integration fiscale) – Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group – Residence qualification – Dividends paid by non-resident subsidiaries – Non-deductible costs and expenses relating to the holding
[2015] EUECJ C-386/14
Bailii
Directive 90/435/EEC
Citing:
Opinion – Groupe Steria v Ministere des finances et des comptes publics ECJ 11-Jun-2015
(Advocate Generals Opinion) – Tax legislation – Freedom of establishment – Article 4(2) of Directive 90/435/EEC – Cross-border distributions of profits – National corporation tax – Group taxation (French ‘integration fiscale’) – Tax exemption for . .
Lists of cited by and citing cases may be incomplete.
European, Corporation Tax
Updated: 03 January 2022; Ref: scu.552022