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 gratuitous advantage granted by a resident company to a company established in another Member State ‘ Addition of the amount of the advantage in question to the profits of the resident company which granted it ‘ Balanced allocation of the power to tax between Member States ‘ Combating tax avoidance ‘ Prevention of abuse ‘ Proportionality
[2010] EUECJ C-311/08, C-311/08
Bailii
Citing:
Opinion – Society of Industrial Management System v Belgian State ECJ 10-Sep-2009
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 . .
Lists of cited by and citing cases may be incomplete.
European, Taxes Management
Updated: 19 November 2021; Ref: scu.514421
