References: [1996] ECR I -5063, C-283/94, [1996] EUECJ C-283/94
Links: Bailii
LMA Ratio The case concerned an incorrect implementation by Germany of a Directive on the taxation of parent companies and subsidiaries in different States, which allegedly caused loss to the plaintiff’s company.
Held: (does decision turn on discretion on implementation) Germany’s breach did not amount to a sufficiently serious breach. Almost all of the other MS had adopted the same interpretation.
Last Update: 10-May-16
Ref: 161447