Court of Justice

Journal
Author
Xygka, A.
Country
European Union
Published Date
Issue
European Taxation 2025 (Volume 65), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This overview highlights the Court’s decision on legislation that precludes EU Member States from requiring parent companies to first include dividends from their subsidiaries in their taxable income before deducting them, especially if the deduction does not cover intra-group transfers that were already taxed (John Cockerill SA v. Belgian State (Case C-135/24)).