(Opinion) Reference for a preliminary ruling – Free movement of capital – Articles 56 and 57 EC – Movements of capital between Member States and third countries – Restrictions – Standstill clause – Direct investment – Regulation of a Member State providing for the taxation of income from companies with their headquarters abroad – Justification – Combating purely artificial arrangements – Balanced distribution of the power of taxation – Preservation of the effectiveness of tax audits
Citations:
ECLI: EU: C: 2018:389, [2018] EUECJ C-135/17 – O
Links:
Jurisdiction:
European
Company
Updated: 22 April 2022; Ref: scu.617002