Judgment of the Court (Fifth Chamber) of 12 December 2002.
Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
Reference for a preliminary ruling: Finanzgericht Münster - Germany.
Freedom of establishment - Tax provisions - Corporation tax - Covert distribution of profits - Tax credit - Coherence of the tax system - Tax evasion.
Reports of Cases
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