Court of Justice of the European Union · Judgment
C-60/90Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen
- Decided
- 1991-06-20
- ECLI
- ECLI:EU:C:1991:268
- CELEX
- 61990CJ0060
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Interpretation of Articles 4 and 13B (d) (5) of the Sixth Directive - Taxable person - Activities of a holding company.
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.
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
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