Court of Justice of the European Union · EU
Judgment of the Court (Sixth Chamber) of 20 December 2017.#Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern.#References for a preliminary ruling from the Finanzgericht Köln.#References for a preliminary ruling — Direct taxation — Freedom of establishment — Directive 90/435/EEC — Article 1(2) — Article 5 — Parent company — Holding company — Withholding tax on profits distributed to a non-resident parent holding company — Exemption — Fraud, tax evasion and abuse — Presumption.#Joined Cases C-504/16 and C-613/16.
- Identifier
- CELEX 62016CJ0504
- Status
- decided
- Decided
- 20 December 2017
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62016CJ0504
- Source provider
- eurlex
- Retrieved
- 2026-08-27T12:55:39.736Z
Identifier
- CELEX: 62016CJ0504
Direct relationships
No labelled cross-repository relations yet.