EUR-Lex Search results
This document is an excerpt from the EUR-Lex website
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Need more search options? Use the
Advanced search
You are here
Search Results
Case C-311/08: Judgment of the Court (Third Chamber) of 21 January 2010 (reference for a preliminary ruling from the Tribunal de première instance de Mons — Belgium) — Société de Gestion Industrielle (SGI) v État belge (Freedom of establishment — Free movement of capital — Direct taxation — Income tax legislation — Determination of the taxable income of companies — Companies having a relationship of interdependence — Unusual or gratuitous advantage granted by a resident company to a company established in another Member State — Addition of the amount of the advantage in question to the profits of the resident company which granted it — Balanced allocation of the power to tax between Member States — Combating tax avoidance — Prevention of abuse — Proportionality)
- CELEX number:
- 62008CA0311
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 21/01/2010
- Number of pages:
- 1
Judgment of the Court (Third Chamber) of 21 January 2010.
Société de Gestion Industrielle (SGI) v Belgian State.
Reference for a preliminary ruling: Tribunal de première instance de Mons - Belgium.
Freedom of establishment - Free movement of capital - Direct taxation - Income tax legislation - Determination of the taxable income of companies - Companies having a relationship of interdependence - Unusual or gratuitous advantage granted by a resident company to a company established in another Member State - Addition of the amount of the advantage in question to the profits of the resident company which granted it - Balanced allocation of the power to tax between Member States - Combating tax avoidance - Prevention of abuse - Proportionality.
Case C-311/08.
ECLI identifier: ECLI:EU:C:2010:26
- CELEX number:
- 62008CJ0311
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 21/01/2010
Opinion of Advocate General Kokott delivered on 10 September 2009.
Société de Gestion Industrielle (SGI) v Belgian State.
Reference for a preliminary ruling: Tribunal de première instance de Mons - Belgium.
Freedom of establishment - Free movement of capital - Direct taxation - Income tax legislation - Determination of the taxable income of companies - Companies having a relationship of interdependence - Unusual or gratuitous advantage granted by a resident company to a company established in another Member State - Addition of the amount of the advantage in question to the profits of the resident company which granted it - Balanced allocation of the power to tax between Member States - Combating tax avoidance - Prevention of abuse - Proportionality.
Case C-311/08.
ECLI identifier: ECLI:EU:C:2009:545
- CELEX number:
- 62008CC0311
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 10/09/2009
Case C-311/08: Reference for a preliminary ruling from the Tribunal de Première Instance de Mons (Belgium) lodged on 14 July 2008 — Societe De Gestion Industrielle (SGI) v Belgian State
- CELEX number:
- 62008CN0311
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 14/07/2008
- Number of pages:
- 1
Domain: All, CELEX number: 62008C?0311, Search language: English