Opinions nº C-138/07 of Court of Justice of the European Communities, May 08, 2008
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Summary
Tax - Companies - Profits distributed by subsidiary to parent - Exemption from taxation
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Extract
Opinions nº C-138/07 of Court of Justice of the European Communities, May 08, 2008
1. Article 4(1) of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States ( 2 ) (-the Parent/Subsidiary Directive- or -the Directive-) provides that, where a parent company resident in one Member State receives a dividend from a subsidiary resident in another Member State, the Member State of the parent company must either refrain from taxing the dividend or authorise the parent company to deduct from the amount of tax payable thereon tax paid by the subsidiary on the profits thereby distributed.
2. In the present case the Hof van beroep te Antwerpen (Court of Appeal, Antwerp), Belgium, has asked the Court essentially whether Article 4 of the Directive precludes national legislation under which such dividends are first included in the basis of assessment of the parent ...See the full content of this document
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