Court of Justice

Journal
Xygka, A.
European Union
European Taxation 2025 (Volume 65), No. 11
FormatPDF
EUR
40
| USD
45
(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)).