Etat belge SPF Finances v Les Vergers Du Vieux Tauves: ECJ 3 Jul 2008

ECJ Opinion – Directive 90/435 Parent company Holder of right of usufruct over shares.

Judges:

Sharpston AG

Citations:

C-48/07, [2008] EUECJ C-48/07 – O

Links:

Bailii

Statutes:

Directive 90/435

Cited by:

Opinion – Etat belge SPF Finances v Les Vergers Du Vieux Tauves ECJ 22-Dec-2008
ECJ Corporation taxes – Directive 90/435/EEC – Status of parent company Capital holding Holding of shares in usufruct . .
Lists of cited by and citing cases may be incomplete.

European, Corporation Tax

Updated: 17 July 2022; Ref: scu.270883