Judgment of the Court (Fifth Chamber) of 20 September 2018
EV v Finanzamt Lippstadt
Request for a preliminary ruling from the Finanzgericht Münster
Reference for a preliminary ruling — Articles 63 to 65 TFEU — Free movement of capital — Deduction of taxable profits — Shareholdings of a parent company in a capital company whose management and registered office are located in a non-member State — Dividends distributed to the parent company — Tax deductibility subject to stricter conditions than deduction of profits from shareholdings in a non-tax-exempt capital company governed by national law
Case C-685/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2018:70 |
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Judgment
ECLI:EU:C:2018:743 |
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