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Document 62016CA0039
Case C-39/16
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Fifth Chamber) of 26 October 2017. Argenta Spaarbank NV v Belgische Staat. Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen. Reference for a preliminary ruling — Corporation tax — Directive 90/435/EEC — Articles 1(2) and 4(2) — Parent companies and subsidiaries of different Member States — Common system of taxation — Deductibility from the taxable profits of the parent company — Domestic provisions seeking to abolish the double taxation of profits distributed by subsidiaries — No account taken of the existence of a link between the interest on loans and the financing of the holding that gave rise to the payment of dividends. Case C-39/16.
- ECLI identifier
- ECLI:EU:C:2017:813
- Judge-Rapporteur
- Tizzano
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
18/12/2017
- Title
- Judgment of the Court (Fifth Chamber) of 26 October 2017. Argenta Spaarbank NV v Belgische Staat. Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen. Reference for a preliminary ruling — Corporation tax — Directive 90/435/EEC — Articles 1(2) and 4(2) — Parent companies and subsidiaries of different Member States — Common system of taxation — Deductibility from the taxable profits of the parent company — Domestic provisions seeking to abolish the double taxation of profits distributed by subsidiaries — No account taken of the existence of a link between the interest on loans and the financing of the holding that gave rise to the payment of dividends. Case C-39/16.
- ECLI identifier
- ECLI:EU:C:2017:813
- Judge-Rapporteur
- Tizzano
- Type of procedure
- Reference for a preliminary ruling
26/10/2017
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 27 April 2017. Argenta Spaarbank NV v Belgische Staat. Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen. Reference for a preliminary ruling — Corporation tax — Directive 90/435/EEC — Articles 1(2) and 4(2) — Parent companies and subsidiaries of different Member States — Common system of taxation — Deductibility from the taxable profits of the parent company — Domestic provisions seeking to abolish the double taxation of profits distributed by subsidiaries — No account taken of the existence of a link between the interest on loans and the financing of the holding that gave rise to the payment of dividends. Case C-39/16.
- ECLI identifier
- ECLI:EU:C:2017:323
- Advocate General
- Kokott
27/04/2017
CASE BROUGHT
- Title
- Case C-39/16: Request for a preliminary ruling from the Rechtbank van eerste aanleg Antwerpen (Belgium) lodged on 25 January 2016 — Argenta Spaarbank NV v Belgische Staat
18/04/2016