X v Ministerraad: ECJ 17 May 2017

ECJ Freedom of Establishment – Parent-Subsidiary Directive – Tax Legislation : Judgment – Reference for a preliminary ruling – Freedom of establishment – Parent-Subsidiary Directive – Tax legislation – Tax on company profits – Distribution of dividends – Withholding tax – Double taxation – ‘Fairness tax’

Citations:

C-68/15, [2017] EUECJ C-68/15, ECLI:EU:C:2017:379

Links:

Bailii

Jurisdiction:

European

Corporation Tax

Updated: 26 March 2022; Ref: scu.584355