ECJ (Tax Legislation – Income Tax : Judgment) Reference for a preliminary ruling – Article 56 TFEU – Article 36 of the Agreement on the European Economic Area – Tax legislation – Income tax – Tax exemption reserved to interest payments by banks complying with certain statutory conditions – Indirect discrimination – Banks established in Belgium and banks established in another Member State
Citations:
C-580/15, [2017] EUECJ C-580/15
Links:
Jurisdiction:
European
Income Tax
Updated: 27 March 2022; Ref: scu.588307