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Court of Justice of the European Union · Judgment

C-182/08Glaxo Wellcome GmbH & Co. KG v Finanzamt München II

Decided
2009-09-17
ECLI
ECLI:EU:C:2009:559
CELEX
62008CJ0182
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment and free movement of capital - Corporation tax - Acquisition of shares in a capital company - Conditions for taking into account, when determining the acquirer’s tax base, the reduction in value of the shares resulting from the dividend distribution.

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
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit