Wereldhave Belgium and Others: ECJ 8 Mar 2017

ECJ (Judgment) Reference for a preliminary ruling – Parent companies and subsidiaries established in different Member States – Common system of taxation applicable – Corporation tax – Directive 90/435/EEC – Scope – Article 2(c) – Company subject to tax without the possibility of an option or of being exempt – Taxation at a zero rate

Citations:

ECLI:EU:C:2017:180, [2017] EUECJ C-448/15

Links:

Bailii

Jurisdiction:

European

Corporation Tax

Updated: 23 March 2022; Ref: scu.580727