Judgment of the Court (Seventh Chamber), 18 October 2012

Punch Graphix Prepress Belgium NV v Belgische Staat

Reference for a preliminary ruling from the hof van beroep te Gent

Reference for a preliminary ruling – Admissibility – Reference by domestic law to European Union law – Directive 90/435/EEC – Directive 90/434/EEC – Prevention of economic double taxation – Exception – Liquidation of a subsidiary upon a merger – Distribution of profits – Concept of ‘liquidation’

Case C‑371/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)