Court of Justice of the European Union · EU
Judgment of the Court (Fourth Chamber) of 21 December 2016.#Masco Denmark ApS and Damixa ApS v Skatteministeriet.#Request for a preliminary ruling from the Vestre Landsret.#Reference for a preliminary ruling — Freedom of establishment — Tax legislation concerning thin capitalisation of subsidiaries — Inclusion in the taxable income of a lending company of the loan interest paid by a non-resident borrowing subsidiary — Tax exemption for interest paid by a resident borrowing subsidiary — Balanced allocation between Member States of the power to impose taxes — Need to prevent the risk of tax avoidance.#Case C-593/14.
- Identifier
- CELEX 62014CJ0593
- Status
- decided
- Decided
- 21 December 2016
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62014CJ0593
- Source provider
- eurlex
- Retrieved
- 2026-08-27T13:29:57.273Z
Identifier
- CELEX: 62014CJ0593
Direct relationships
No labelled cross-repository relations yet.