54135
| Lns pub | 54135 |
| DatePublication | 2018-06-14 |
| Recueil RG | Oui |
| Recueil FP | Non |
| Documents | |
| References | |
| NonPublie | Oui |
| NomAffaire | Mål C-440/17 |
| LienAffaire | http://curia.europa.eu/juris/liste.jsf?num=C-440/17&language=SV |
| NomUsuel | GS/Bundeszentralamt für Steuern |
| Indicateurs | Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Direct taxation — Freedom of establishment — Directive 2011/96/EU — Article 1(2) — Parent company — Holding company — Withholding tax on profits distributed to a non-resident parent holding company — Exemption — Tax evasion, avoidance or abuse — Presumption |
| OQP | |
| LangueProcedure | Rättegångsspråk: tyska |
| numero | 201806C221201704400 |
