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Document 62016CJ0039

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.

Digital reports (Court Reports - general - 'Information on unpublished decisions' section)

ECLI identifier: ECLI:EU:C:2017:813

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