Opinion of Advocate General Bobek in the case Hornbach-Baumarkt.

Article 49 TFEU, in conjunction with Article 54 TFEU, (formerly Article 43 TEC, in conjunction with Article 48 EC), does not preclude legislation of a Member State which provides that income of a resident taxpayer derived from business relations with a company established in another Member State in which that taxpayer has a direct or indirect shareholding of at least 25% and with which that taxpayer has agreed terms that depart from those that would have been agreed on by unrelated third parties under the same or similar circumstances must be calculated as if that income had been earned pursuant to terms agreed on between unrelated third parties, even if such a correction is not made in respect of income from business relations with a resident company and the legislation in question does not afford the resident taxpayer the opportunity to present evidence that the terms were agreed on for commercial reasons resulting from its status as a shareholder of the company established in the other Member State. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

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