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Court of Justice of the European Union · Judgment

C-345/04Centro Equestre da Lezíria Grande Lda v Bundesamt für Finanzen

Decided
2007-02-15
ECLI
ECLI:EU:C:2007:96
CELEX
62004CJ0345
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom to provide services - Tax legislation - Corporation tax - Equestrian presentations and lessons organised in a Member State by a company established in another Member State - Deduction of operating expenses - Conditions - Direct economic connection to income received in the State in which the activity is pursued.

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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