This document is an excerpt from the EUR-Lex website
Document 62001CJ0168
Judgment of the Court (Fifth Chamber) of 18 September 2003. # Bosal Holding BV v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. # 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. # Case C-168/01.
Wyrok Trybunału (piąta izba) z dnia 18 września 2003 r.
Bosal Holding BV przeciwko Staatssecretaris van Financiën.
Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Hoge Raad der Nederlanden - Niderlandy.
Swoboda przedsiębiorczości.
Sprawa C-168/01.
Wyrok Trybunału (piąta izba) z dnia 18 września 2003 r.
Bosal Holding BV przeciwko Staatssecretaris van Financiën.
Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Hoge Raad der Nederlanden - Niderlandy.
Swoboda przedsiębiorczości.
Sprawa C-168/01.
ECLI identifier: ECLI:EU:C:2003:479
*A9* Hoge Raad, 3e kamer, arrest van 11/04/2001 (35.729)
- Beslissingen in belastingzaken 2001 nº 257
- Ars aequi 2002 p.175-178
- Van der Geld, J.A.G.: Beslissingen in belastingzaken 2001 nº 257
- De Wilde, G. ; Koelman, T.: De aftrekbeperking van deelnemingskosten in Europees verband: een grens overschreden?, Weekblad voor fiscaal recht 2001 p.1641-1654
- Zwemmer, J.W.: Kosten van een buitenlandse deelneming, Ars aequi 2002 p.178-179
«(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)»
|
||||
|
||||
(EC Treaty, Art. 52 (now, after amendment, Art. 43 EC); Council Directive 90/435)
JUDGMENT OF THE COURT (Fifth Chamber)
18 September 2003 (1)
((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))
In Case C-168/01, REFERENCE to the Court under Article 234 EC by the Hoge Raad der Nederlanden (Netherlands) for a preliminary ruling in the proceedings pending before that court between Bosal Holding BVand
Staatssecretaris van Financiën, on the interpretation of Article 52 of the EC Treaty (now, after amendment, Article 43 EC), of Article 58 of the EC Treaty (now Article 48 EC), and of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 1990 L 225, p. 6),THE COURT (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of Bosal Holding BV, represented by F.C. de Hosson, of the Netherlands Government, represented by H.G. Sevenster, of the United Kingdom Government, represented by J.E. Collins, R. Singh and M. Hoskins, Barrister, and of the Commission, represented by R. Lyal and H. van Vliet, at the hearing on 11 July 2002,
after hearing the Opinion of the Advocate General at the sitting on 24 September 2002,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the questions referred to it by the Hoge Raad der Nederlanden by judgment of 11 April 2001, hereby rules: Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, interpreted in the light of Article 52 of the EC Treaty (now, after amendment, Article 43 EC) precludes a national provision which, when determining the tax on the profits of a parent company established in one Member State, makes the deductibility of costs in connection with that company's holding in the capital of a subsidiary established in another Member State subject to the condition that such costs be indirectly instrumental in making profits which are taxable in the Member State where the parent company is established.
Wathelet |
Timmermans |
Edward |
Jann |
von Bahr |
|
R. Grass |
M. Wathelet |
Registrar |
President of the Fifth Chamber |