Judgment of the Court (Fifth Chamber) of 18 September 2003.
Bosal Holding BV v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Freedom of establishment - Taxation - Taxes on company profits - Limitation of the deductibility in one Member State of costs connected with holdings of a parent company in its subsidiaries established in other Member States - Coherence of the tax system.
Case C-168/01.
Reports of Cases
2003 I-09409
Links to the texts
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EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2002:528 |
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Judgment
ECLI:EU:C:2003:479 |
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