70057
| Lns pub | 70057 |
| DatePublication | 3/13/25 |
| Recueil RG | Yes |
| Recueil FP | No |
| Documents | |
| References | |
| NonPublie | No |
| NomAffaire | Case C-135/24 |
| LienAffaire | http://curia.europa.eu/juris/liste.jsf?num=C-135/24&language=EN |
| NomUsuel | John Cockerill v État belge |
| Indicateurs | Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 1(4) – Prevention of tax evasion, tax fraud or abuse – Article 4(1) – Prohibition on taxing profits received – Direct effect – Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base – Deduction of the distributed dividend from the tax base of the parent company – Limitation of the deduction – Intra-group transfer scheme allowing profits made by certain companies to be transferred to others |
| OQP | Request for a preliminary ruling from the tribunal de première instance de Liège |
| LangueProcedure | Language of the case: French |
| numero | 202503C113202401350 |
