Judgment of the Court (Fourth Chamber) of 21 December 2016
Masco Denmark ApS and Damixa ApS v Skatteministeriet
Request for a preliminary ruling from the Vestre Landsret
Reference for a preliminary ruling — Freedom of establishment — Tax legislation concerning thin capitalisation of subsidiaries — Inclusion in the taxable income of a lending company of the loan interest paid by a non-resident borrowing subsidiary — Tax exemption for interest paid by a resident borrowing subsidiary — Balanced allocation between Member States of the power to impose taxes — Need to prevent the risk of tax avoidance
Case C-593/14
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2016:336 |
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Judgment
ECLI:EU:C:2016:984 |
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