C-228/24‘Nordcurrent group’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Directive 2011/96/EU – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Exemption from corporation tax in respect of dividends paid by a non-resident subsidiary to a resident parent company – Article 1(2) and (3) – Anti-abuse provision – Classification of the subsidiary as a non-genuine arrangement – Steps of an arrangement – Tax advantage.

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