Site icon swarb.co.uk

Keller Holding (Free Movement Of Persons): ECJ 23 Feb 2006

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:

Bailii

Jurisdiction:

European

Corporation Tax

Updated: 30 July 2022; Ref: scu.408716

Exit mobile version