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Court of Justice of the European Union · Judgment

C-170/05Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie

Decided
2006-12-14
ECLI
ECLI:EU:C:2006:783
CELEX
62005CJ0170
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment - Corporation tax - Payment of dividends - Exemption for dividends paid to resident companies - Withholding tax levied on dividends paid to non-resident companies - Double taxation convention - Possibility of setting off the amount withheld against tax due in another Member State.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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