Judgment of the Court (Fifth Chamber) of 8 June 2000.
Ministério Público and Fazenda Pública v Epson Europe BV.
Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal.
Harmonisation of tax laws - Parent companies and subsidiaries - Exemption, in the Member State of the subsidiary, from withholding tax on profits distributed by the subsidiary to the parent company.
European Court reports 2000 Page I-04243