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Case C-105/07: Judgment of the Court (Fourth Chamber) of 17 January 2008 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen, Belgium) — NV Lammers & Van Cleeff v Belgische Staat (Freedom of establishment — Free movement of capital — Tax legislation — Corporation tax — Interest paid by a subsidiary on funds lent by the parent company established in another Member State — Reclassification of the interest as taxable dividends — No such reclassification where interest payments are made to a resident company)
- CELEX number:
- 62007CA0105
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 17/01/2008
- Number of pages:
- 1
Judgment of the Court (Fourth Chamber) of 17 January 2008.
Lammers & Van Cleeff NV v Belgische Staat.
Reference for a preliminary ruling: Rechtbank van eerste aanleg te Antwerpen - Belgium.
Freedom of establishment - Free movement of capital - Tax legislation - Corporation tax - Interest paid by a subsidiary on funds lent by the parent company established in another Member State - Reclassification of the interest as taxable dividends - No such reclassification where interest payments are made to a resident company.
Case C-105/07.
ECLI identifier: ECLI:EU:C:2008:24
- CELEX number:
- 62007CJ0105
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 17/01/2008
Domain: All, CELEX number: 62007C?0105, Search language: English