H&I 2018/74
Deister Holding and Juhler Holding. German anti-treaty shopping rules are not compatible with EU law. Court of Justice
CJ 20-12-2017, C-504/16,C-613/16 (Uitspraak), m.nt. Daniël Smit (Deister Holding en Juhler Holding/Bundeszentralamt für Steuern)
- Instantie
Court of Justice of the European Union
- Datum
20 december 2017
- Zaaknummer
C-504/16
C-613/16
- Noot
Daniël Smit
- Roepnaam
Deister Holding en Juhler Holding/Bundeszentralamt für Steuern
- JCDI
JCDI:ADS928439:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 20‑12‑2017
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 23‑09‑2016
Essentie
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, ... Verder lezen? Log in om dit document te bekijken.