ECJ Judgment – Reference for a preliminary ruling – Articles 49 TFEU and 54 TFEU – Freedom of establishment – Articles 63 TFEU and 65 TFEU – Free movement of capital – Tax legislation – Corporation tax – Legislation of a Member State designed to eliminate double taxation of distributed profits – Imputation method applied to dividends distributed by companies resident in the same Member State as the company receiving them – Exemption method applied to dividends distributed by companies resident in a different Member State from the company receiving them or in a third State – Difference in treatment of losses of the company receiving the dividends
C-47/12, [2014] EUECJ C-47/12
Bailii
TFEU 49 54 63 65
European, Corporation Tax
Updated: 21 December 2021; Ref: scu.536562
