Freedom of establishment – Corporation tax – Right of a parent company to deduct costs relating to its shareholdings – Non-deductible financing costs having an economic link with dividends exempt from tax – Dividends distributed by an indirect subsidiary established in a Member State other than that in which the parent company has its seat
Citations:
C-471/04, [2006] EUECJ C-471/04
Links:
Jurisdiction:
European
Corporation Tax
Updated: 30 July 2022; Ref: scu.408716