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Document 62022CJ0585
Case C-585/22
C-585/22
Court of Justice
Status: In progress
C-585/22
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (First Chamber) of 4 October 2024. X BV v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Corporation tax – Intra-group cross-border loan for the purposes of financing the acquisition or the extension of an interest in a company not related to the group concerned that becomes, as a result of that transaction, related to that group – Deduction of interest paid on that loan – Loan contracted on an arm’s length basis – Concept of ‘wholly artificial arrangement’ – Principle of proportionality. Case C-585/22.
- ECLI identifier
- ECLI:EU:C:2024:822
- Judge-Rapporteur
- Ziemele
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
04/10/2024
PROCEEDINGS
- Title
- Opinion of Advocate General Emiliou delivered on 14 March 2024.
- ECLI identifier
- ECLI:EU:C:2024:238
- Advocate General
- Emiliou
14/03/2024