Court of Justice of the European Union · EU
Judgment of the Court (Sixth Chamber) of 12 December 2024.#Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV.#Request for a preliminary ruling from the hof van beroep te Gent.#Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Tax on company profits – National legislation establishing a fairness tax – National decision annulling that legislation – Maintenance of effects – Tax not payable by a non-resident company with a permanent establishment in the Member State – Tax payable by a subsidiary of a non-resident company – Choice of legal form – Comparability of situations.#Case C-436/23.
- Identifier
- CELEX 62023CJ0436
- Status
- decided
- Decided
- 12 December 2024
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62023CJ0436
- Source provider
- eurlex
- Retrieved
- 2026-08-27T07:35:18.300Z
Identifier
- CELEX: 62023CJ0436
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