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Court of Justice of the European Union · Judgment

C-365/16Association française des entreprises privées (AFEP) and Others v Ministre des finances et des comptes publics

Decided
2017-05-17
ECLI
ECLI:EU:C:2017:378
CELEX
62016CJ0365
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 2011/96/EU — Prevention of double taxation — Contribution of 3% in addition to corporation tax.

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
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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