Deister Holding v Bundeszentralamt fur Steuern: ECJ 20 Dec 2017

Freedom of Establishment – Taxation – Approximation of Laws – References for a preliminary ruling – Direct taxation – Freedom of establishment – Directive 90/435/EEC – Article 1(2) – Article 5 – Parent company – Holding company – Withholding tax on profits distributed to a non-resident parent holding company – Exemption – Fraud, tax evasion and abuse – Presumption

Citations:

ECLI:EU:C:2017:1009, [2017] EUECJ C-504/16

Links:

Bailii

Jurisdiction:

European

European

Updated: 02 April 2022; Ref: scu.602080