Argenta Spaarbank Nv v Belgische Staat: ECJ 4 Jul 2013

argentasnv_belgECJ0713

ECJ Tax legislation – Corporation tax – Deduction for risk capital – Notional interest – Reduction of the amount deductible by companies with establishments abroad the income from which is exempt under double taxation conventions

C-350/11, [2013] EUECJ C-350/11
Bailii

European, Corporation Tax

Updated: 01 November 2021; Ref: scu.512168