Court of Justice of the European Union · EU
Judgment of the Court (Fourth Chamber) of 1 August 2025.#Banca Mediolanum SpA v Agenzia delle Entrate - Direzione Regionale della Lombardia.#Requests for a preliminary ruling from the Corte di Giustizia Tributaria di secondo grado della Lombardia - Milano.#Reference for a preliminary ruling – Taxation – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 4(1)(a) – Prohibition on taxing profits received by the parent company – Prevention of double taxation of dividends – Scope – Regional tax on production activities – Inclusion of 50% of dividends received by the parent companies in the basis of assessment for that tax.#Joined Cases C-92/24 to C-94/24.
- Identifier
- CELEX 62024CJ0092
- Status
- decided
- Decided
- 1 August 2025
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62024CJ0092
- Source provider
- eurlex
- Retrieved
- 2026-08-27T07:08:14.003Z
Identifier
- CELEX: 62024CJ0092
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