Court of Justice of the European Union · Judgment
C-39/16Argenta Spaarbank NV v Belgische Staat
- Decided
- 2017-10-26
- ECLI
- ECLI:EU:C:2017:813
- CELEX
- 62016CJ0039
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Corporation tax — Directive 90/435/EEC — Articles 1(2) and 4(2) — Parent companies and subsidiaries of different Member States — Common system of taxation — Deductibility from the taxable profits of the parent company — Domestic provisions seeking to abolish the double taxation of profits distributed by subsidiaries — No account taken of the existence of a link between the interest on loans and the financing of the holding that gave rise to the payment of dividends.
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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