C-113/20Slovenský plynárenský priemysel, a.s. v Finančné riaditeľstvo Slovenskej republiky

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Directive 90/435/EEC – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Scope ratione temporis – Corporation tax relating to a period prior to the date of accession of a Member State to the European Union – Tax adjustment issued after the date of accession.

Tolker