Nordcurrent group. Scope of anti-abuse measure in the Parent Subsidiary Directive. Court of Justice

Judgment of the Court of Justice in the case Nordcurrent group. The anti-abuse provision set out in Article 1(2) and (3) of Council Directive 2011/96/EU must be interpreted as not precluding national practice under which a parent company is denied, in its Member State of residence, an exemption from corporation tax in respect of dividends received from a subsidiary established in another Member State on the ground that that subsidiary is a non-genuine arrangement, where that subsidiary is not a conduit company and the profits distributed by way of dividends were generated in the course of activities carried out ... Verder lezen? Log in om dit document te bekijken.Verder lezen?