Court of Justice of the European Union · Judgment
C-311/08Société de Gestion Industrielle (SGI) v Belgian State
- Decided
- 2010-01-21
- ECLI
- ECLI:EU:C:2010:26
- CELEX
- 62008CJ0311
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Freedom of establishment - Free movement of capital - Direct taxation - Income tax legislation - Determination of the taxable income of companies - Companies having a relationship of interdependence - Unusual or gratuitous advantage granted by a resident company to a company established in another Member State - Addition of the amount of the advantage in question to the profits of the resident company which granted it - Balanced allocation of the power to tax between Member States - Combating tax avoidance - Prevention of abuse - Proportionality.
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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