ECJ Opinion – Direct Taxation – Freedom of establishment – Free movement of capital tax treatment of an unusual or gratuitous advantage granted by a resident company to a company having its seat in another Member State in respect of which the first company is in links interdependence – Preservation of a balanced allocation of taxing powers between Member States fight against abusive practices
C-311/08,  EUECJ C-311/08 – O
Opinion – Society of Industrial Management System v Belgian State ECJ 21-Jan-2010
ECJ Freedom of establishment Free movement of capital Direct taxation Income tax legislation ‘ Determination of the taxable income of companies ‘ Companies having a relationship of interdependence ‘ Unusual or . .
Lists of cited by and citing cases may be incomplete.
European, Taxes Management
Updated: 04 August 2022; Ref: scu.374770