Court of Justice

Journal
Author
Valério, C.; Xygka, A.
Country
European Union
Published Date
Issue
European Taxation 2023 (Volume 63), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This overview highlights the Court’s decision on legislation that allows only domestic companies belonging to a tax group to fully exempt dividends paid among them (Manitou BF (Case C-407/22)).