Judgment of the Court (Seventh Chamber) of 19 December 2019.#Brussels Securities SA v Belgian State.#Reference for a preliminary ruling – Common tax regime applicable to parent companies and subsidiaries of different Member States – Directive 90/435/EEC – Prevention of double taxation – Article 4, paragraph 1, first indent – Prohibition on taxing profits received – Inclusion of the dividend distributed by the subsidiary in the tax base of the parent company – Deduction of the distributed dividend from the taxable base of the parent company and the carryover of the surplus to the following tax years without time limitation - Order of imputation of tax deductions on profits - Loss of a tax advantage. #Case C-389/18.

Records

Official record CELEX 62018CJ0389_SUM from European Union at Court of Justice of the European Union. Dated 19 December 2019. Status: decided.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Arrêt de la Cour (septième chambre) du 19 décembre 2019.#Brussels Securities SA contre État belge.#Renvoi préjudiciel – Régime fiscal commun applicable aux sociétés mères et filiales d’États membres différents – Directive 90/435/CEE – Prévention de la double imposition – Article 4, paragraphe 1, premier tiret – Interdiction d’imposer des bénéfices reçus – Inclusion du dividende distribué par la filiale dans la base imposable de la société mère – Déduction du dividende distribué de la base imposable de la société mère et le report de l’excédent aux exercices d’imposition suivants sans limitation dans le temps – Ordre d’imputation des déductions fiscales sur les bénéfices – Perte d’un avantage fiscal.#Affaire C-389/18.

  judgment · FR · 19 December 2019

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.