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Court of Justice of the European Union · Judgment

C-247/08Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern

Decided
2009-10-01
ECLI
ECLI:EU:C:2009:600
CELEX
62008CJ0247
Finality
Final, the decision cannot be appealed

The court's own keywords

Free movement of capital - Profits distributed to a parent company exempt from withholding tax in the Member State of the subsidiary - Concept of ‘company of a Member State’ - ‘Société par actions simplifiée’ under French law.

Interprets

    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.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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