H&I 2017/327
Eqiom SAS (ex Holcim): use of intermediary holdings and abuse under the Parent-Subsidiary Directive
CJ 07-09-2017, C-6/16 (Uitspraak), m.nt. Bruno da Silva (Eqiom en Enka)
- Instantie
Court of Justice of the European Union
- Datum
7 september 2017
- Zaaknummer
C-6/16
- Noot
Bruno da Silva
- Roepnaam
Eqiom en Enka
- JCDI
JCDI:ADS88232:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 07‑09‑2017
Conclusie, Court of Justice of the European Union (Advocate General), 19‑01‑2017
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 06‑01‑2016
Essentie
Judgment of the Court of Justice in the case Eqiom and Enka. Article 1(2) PSD, first, and Article 49 TFEU, secondly, must be interpreted as precluding national tax legislation, such as that at issue in the main proceedings, which subjects the grant of the tax advantage provided for by Article 5(1) of that directive – namely, the exemption from withholding tax of profits distributed by a resident subsidiary to a non-resident parent company, where that parent company is directly or indirectly controlled by one or more residents of third States – to the condition that that parent company establish that the principal ... Verder lezen? Log in om dit document te bekijken.