H&I 2017/61
Deister Holding. Reference for a preliminary ruling. Freedom of establishment. Parent-Subsidiary Directive. Relief from investment income tax on distributions of profits. Finanzgericht Köln
CJ (Reference for a preliminary ruling) 23-09-2016, C-504/16,C-613/16 (Beroepschrift), m.nt. Axel Cordewener (Deister Holding en Juhler Holding/Bundeszentralamt für Steuern)
- Instantie
Court of Justice of the European Union (Reference for a preliminary ruling)
- Datum
23 september 2016
- Zaaknummer
C-504/16
C-613/16
- Noot
Axel Cordewener
- Roepnaam
Deister Holding en Juhler Holding/Bundeszentralamt für Steuern
- JCDI
JCDI:ADS925697:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
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
Request for a preliminary ruling from the Finanzgericht Köln in the case Deister Holding. Does Article 43 in conjunction with Article 48 EC (now Article 49 in conjunction with Article 54 TFEU) preclude national tax legislation such as that at issue in the main proceedings which denies relief from investment income tax on distributions of profits made to a non-resident parent company whose sole shareholder is resident within the country, to the extent that persons have holdings in it who would not be entitled to the refund or exemption if they earned the income directly, and
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