Contship Italia (Direct Taxation – Measures To Prevent Tax Avoidance By Shell Companies – Judgment): ECJ 6 Oct 2022

References for a preliminary ruling – Direct taxation – Freedom of establishment – Corporate income tax – Measures to prevent tax avoidance by shell companies – Determination of taxable income on the basis of presumed minimum income – Exclusion from the scope of those measures of companies and entities listed on national regulated markets

Citations:

C-433/21, [2022] EUECJ C-433/21, ECLI:EU:C:2022:760

Links:

Bailii

Jurisdiction:

European

Corporation Tax

Updated: 20 October 2022; Ref: scu.681803