Court of Justice of the European Union · Judgment

C-448/15Belgische Staat v Wereldhave Belgium Comm. VA and Others

Decided: 2017-03-08
ECLI: ECLI:EU:C:2017:180
CELEX: 62015CJ0448
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate.

Interprets

EUR-Lex The 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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