Judgment of the Court (Seventh Chamber) of 18 October 2012.
Punch Graphix Prepress Belgium NV v Belgische Staat.
Reference for a preliminary ruling: Hof van beroep te Gent - Belgium.
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’.
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