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Court of Justice of the European Union · Judgment

C-471/04Finanzamt Offenbach am Main-Land v Keller Holding GmbH

Decided
2006-02-23
ECLI
ECLI:EU:C:2006:143
CELEX
62004CJ0471
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment - Corporation tax - Right of a parent company to deduct costs relating to its shareholdings - Non-deductible financing costs having an economic link with dividends exempt from tax - Dividends distributed by an indirect subsidiary established in a Member State other than that in which the parent company has its seat.

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.

    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

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