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Case C-138/07: Judgment of the Court (First Chamber) of 12 February 2009 (reference for a preliminary ruling from the Hof van beroep te Antwerpen — Belgium) — Belgische Staat v N.V. Cobelfret (Directive 90/435/EEC — Article 4(1) — Direct effect — National legislation designed to prevent double taxation of distributed profits — Deduction of the amount of dividends received from a parent company's basis of assessment only in so far as it has made taxable profits)
- CELEX number:
- 62007CA0138
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 12/02/2009
- Number of pages:
- 1
Judgment of the Court (First Chamber) of 12 February 2009.
Belgische Staat v Cobelfret NV.
Reference for a preliminary ruling: Hof van Beroep te Antwerpen - Belgium.
Directive 90/435/EEC - Article 4(1) - Direct effect - National legislation designed to prevent double taxation of distributed profits - Deduction of the amount of dividends received from a parent company’s basis of assessment only in so far as it has made taxable profits.
Case C-138/07.
ECLI identifier: ECLI:EU:C:2009:82
- CELEX number:
- 62007CJ0138
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 12/02/2009
Opinion of Advocate General Sharpston delivered on 8 May 2008.
Belgische Staat v Cobelfret NV.
Reference for a preliminary ruling: Hof van Beroep te Antwerpen - Belgium.
Directive 90/435/EEC - Article 4(1) - Direct effect - National legislation designed to prevent double taxation of distributed profits - Deduction of the amount of dividends received from a parent company’s basis of assessment only in so far as it has made taxable profits.
Case C-138/07.
ECLI identifier: ECLI:EU:C:2008:268
- CELEX number:
- 62007CC0138
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 08/05/2008
Domain: All, CELEX number: 62007C?0138, Search language: English