Judgment of the Court (Second Chamber) of 25 February 2010.

X Holding BV v Staatssecretaris van Financiën.

Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.

Articles 43 EC and 48 EC - Tax legislation - Corporation tax - Tax entity consisting of a resident parent company and one or more resident subsidiaries - Taxation of profits at parent-company level - Exclusion of non-resident subsidiaries.

Case C-337/08.

Reports of Cases

2010 I-01215