Judgment of the Court of Justice in the two cases Deister Holding and Juhler Holding.

Article 1(2) in conjunction with Article 5(1) of Council Directive 90/435/EEC Parent-Subsidiary Directive and Article 49 TFEU (freedom of establishment) must be interpreted as precluding a Member State's tax legislation, such as that at issue in the main proceedings, which, where persons have holdings in a non-resident parent company who would not be entitled to the refund or exemption from withholding tax if they received the dividends from a resident subsidiary directly, denies, provided one of the conditions set by that legislation is satisfied, relief from tax on income from capital tax on distributions of profits to that parent company. 

C-504/16 and C-613/16

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews

10

Gerelateerde artikelen