CJUE — 1 mars 2018
- ECLI
- ECLI:EU:C:2018:144
- Date
- 1 mars 2018
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Solution
source officielleOpinion of Advocate General Kokott delivered on 1 March 2018.#Skatteministeriet v T Danmark and Y Denmark Aps.#Requests for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source.#Joined Cases C-116/16 and C-117/16.
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Texte intégral
Opinion of Advocate General Kokott delivered on 1 March 2018.#Skatteministeriet v T Danmark and Y Denmark Aps.#Requests for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source.#Joined Cases C-116/16 and C-117/16.
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Synthèse
- Juridiction
- CJUE
- Date
- 1 mars 2018
- Matière
- droit européen
Référence
ECLI:EU:C:2018:144
Données disponibles
- Texte intégral
- Résumé officiel