Order of the Court (Sixth Chamber) of 14 June 2018

GS v Bundeszentralamt für Steuern

Request for a preliminary ruling from the Finanzgericht Köln

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

Case C-440/17

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)