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Court of Justice of the European Union · Order

C-440/17GS v Bundeszentralamt für Steuern

Decided
2018-06-14
ECLI
ECLI:EU:C:2018:437
CELEX
62017CO0440
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Direct taxation — Freedom of establishment — Directive 2011/96/EU — Article 1(2) — Parent company — Holding company — Withholding tax on profits distributed to a non-resident parent holding company — Exemption — Tax evasion, avoidance or abuse — Presumption.

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.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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