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Court of Justice of the European Union · Judgment

C-27/07Banque Fédérative du Crédit Mutuel v Ministre de l’Économie, des Finances et de l’Industrie

Decided
2008-04-03
ECLI
ECLI:EU:C:2008:195
CELEX
62007CJ0027
Finality
Final, the decision cannot be appealed

The court's own keywords

Corporation tax - Directive 90/435/EEC - Taxable income of a parent company - Non-deductibility of costs and expenses relating to a holding in a subsidiary - Fixing of costs at a flat rate - Ceiling of 5% of the profits distributed by the subsidiary - Inclusion of tax credits.

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

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