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Court of Justice of the European Union · EU

Judgment of the Court (First Chamber) of 14 December 2006.#Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.#Reference for a preliminary ruling: Conseil d'État - France.#Freedom of establishment - Corporation tax - Payment of dividends - Exemption for dividends paid to resident companies - Withholding tax levied on dividends paid to non-resident companies - Double taxation convention - Possibility of setting off the amount withheld against tax due in another Member State.#Case C-170/05.

Identifier
CELEX 62005CJ0170
Status
decided
Decided
14 December 2006
Official source
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62005CJ0170
Source provider
eurlex
Retrieved
2026-08-27T17:23:11.832Z

Identifier

  • CELEX: 62005CJ0170

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