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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.

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