Judgment of the Court (Fifth Chamber) of 8 March 2017
Belgische Staat v Wereldhave Belgium Comm. VA and Others
Request for a preliminary ruling from the Hof van beroep te Brussel
Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate
Case C-448/15
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:2016:808 |
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Judgment
ECLI:EU:C:2017:180 |
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