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:
Jurisdiction:
European
Corporation Tax
Updated: 26 March 2022; Ref: scu.584355
