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Court of Justice of the European Union · Judgment

C-685/16EV v Finanzamt Lippstadt

Decided
2018-09-20
ECLI
ECLI:EU:C:2018:743
CELEX
62016CJ0685
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Articles 63 to 65 TFEU — Free movement of capital — Deduction of taxable profits — Shareholdings of a parent company in a capital company whose management and registered office are located in a non-member State — Dividends distributed to the parent company — Tax deductibility subject to stricter conditions than deduction of profits from shareholdings in a non-tax-exempt capital company governed by national law.

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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