Judgment of the Court (Second Chamber) of 14 May 2020.#B and others. against Administration des contributions directes.#Preliminary ruling - Articles 49 and 54 TFEU - Freedom of establishment - Tax law - Corporation tax - Parent and subsidiaries - Vertical and horizontal tax integration.#Case C-749/18.

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Official record CELEX 62018CJ0749_SUM from European Union at Court of Justice of the European Union. Dated 14 May 2020. Status: decided.

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• Arrêt de la Cour (deuxième chambre) du 14 mai 2020.#B e.a. contre Administration des contributions directes.#Renvoi préjudiciel – Articles 49 et 54 TFUE – Liberté d’établissement – Législation fiscale – Impôts sur les sociétés – Sociétés mères et filiales – Intégration fiscale verticale et horizontale.#Affaire C-749/18.

  judgment · FR · 14 May 2020

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• Urteil des Gerichtshofs (Zweite Kammer) vom 14. Mai 2020.#B u. a. gegen Administration des contributions directes.#Vorlage zur Vorabentscheidung – Art. 49 und 54 AEUV – Niederlassungsfreiheit – Steuerrecht – Körperschaftsteuer – Mutter- und Tochtergesellschaften – Vertikale und horizontale steuerliche Integration.#Rechtssache C-749/18.

  judgment · DE · 14 May 2020

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