Court of Justice of the European Union · Judgment
C-828/24Erdrich Umformtechnik GmbH v Odvolací finanční ředitelství
- Decided
- 2026-03-05
- ECLI
- ECLI:EU:C:2026:154
- CELEX
- 62024CJ0828
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Taxation – Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States – Directive 2003/49/EC – Decision to grant an exemption for a period prior to the provision of the attestation and supporting information – Article 1(12) – Time limit for provision of the attestation – Limitation on the period that may be subject to an exemption.
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
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act