(Advocate Generals Opinion) – Tax legislation – Freedom of establishment – Article 4(2) of Directive 90/435/EEC – Cross-border distributions of profits – National corporation tax – Group taxation (French ‘integration fiscale’) – Tax exemption for revenue from holdings – Non-deductible charges relating to the holding – Distributions of profits from non-resident subsidiaries
Kokott AG
C-386/14, [2015] EUECJ C-386/14 – O, ECLI:EU:C:2015:392
Bailii
Cited by:
Opinion – Groupe Steria v Ministere des finances et des comptes publics ECJ 2-Sep-2015
ECJ Judgment – Reference for a preliminary ruling – Tax legislation – Freedom of establishment – Directive 90/435/EEC – Article 4(2) – Cross-border distributions of dividends – Corporation tax – Group taxation . .
Lists of cited by and citing cases may be incomplete.
European, Corporation Tax
Updated: 03 January 2022; Ref: scu.551985
