Court of Justice of the European Union · Judgment
C‑371/11Punch Graphix Prepress Belgium NV v Belgische Staat
- Decided
- 2012-10-18
- ECLI
- ECLI:EU:C:2012:647
- CELEX
- 62011CJ0371
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Admissibility – Reference by domestic law to European Union law – Directive 90/435/EEC – Directive 90/434/EEC – Prevention of economic double taxation – Exception – Liquidation of a subsidiary upon a merger – Distribution of profits – Concept of ‘liquidation’.
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.
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