Judgment of the Court (Sixth Chamber) of 20 December 2017

Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern

References for a preliminary ruling from the Finanzgericht Köln

References for a preliminary ruling — Direct taxation — Freedom of establishment — Directive 90/435/EEC — Article 1(2) — Article 5 — Parent company — Holding company — Withholding tax on profits distributed to a non-resident parent holding company — Exemption — Fraud, tax evasion and abuse — Presumption

Joined Cases C-504/16 and C-613/16

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)