Judgment of the Court (Grand Chamber) of 26 February 2019
X-GmbH v Finanzamt Stuttgart - Körperschaften
Request for a preliminary ruling from the Bundesfinanzhof
Reference for a preliminary ruling — Free movement of capital — Movement of capital between Member States and third countries — Standstill clause — National legislation of a Member State regarding controlled companies established in third countries — Amendment of that legislation, followed by the reintroduction of the earlier legislation — Income of a company established in a third country derived from the holding of debts owed by a company established in a Member State — Incorporation of that income into the tax base of a taxable person resident for tax purposes in a Member State — Restriction on the free movement of capital — Justification
Case C-135/17
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
|
Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2018:389 |
|
|
|
Judgment
ECLI:EU:C:2019:136 |
|
|
|