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Court of Justice of the European Union · Order

C-492/04Lasertec Gesellschaft für Stanzformen mbH v Finanzamt Emmendingen

Decided
2007-05-10
ECLI
ECLI:EU:C:2007:273
CELEX
62004CO0492
Finality
Final, the decision cannot be appealed

The court's own keywords

Article 104(3), first subparagraph, of the Rules of Procedure - Free movement of capital - Freedom of establishment - Taxation - Corporation tax - Loan agreement between companies - Resident borrowing company - Shareholder lending company established in a non-member country - Meaning of ‘substantial holding’ - Payment of loan interest - Classification - Covert distribution of profits.

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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