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Dokumentas C2003/264/13

    Judgment of the Court (Fifth Chamber) of 18 September 2003 in Case C-168/01 (Reference for a preliminary ruling from the Hoge Raad der Nederlanden): Bosal Holding BV v Staatssecretaris van Financiën (Freedom of establishment — Taxation — Taxes on company profits — Limitation of the deductibility in one Member State of costs connected with holdings of a parent company in its subsidiaries established in other Member States — Coherence of the tax system)

    OJ C 264, 1.11.2003, p. 8—8 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)