Masco Denmark ApS and Damixa ApS v Skatteministeriet: ECJ 21 Dec 2016

ECJ Judgment – Reference for a preliminary ruling – Freedom of establishment – Tax legislation on the under-capitalization of subsidiaries – Inclusion in the taxable profits of a company lending interest on loans paid by a non-resident borrowing subsidiary – Exemption from interest paid by a subsidiary Resident borrowing subsidiary – Equitable distribution of the power to tax between Member States – Need to prevent the risk of tax evasion

C-593/14, [2016] EUECJ C-593/14

Corporation Tax

Updated: 27 January 2022; Ref: scu.572595