C-386/14Groupe Steria SCA v Ministère des Finances et des Comptes publics

Domstolens egne nøkkelord

Reference for a preliminary ruling — Tax legislation — Freedom of establishment — Directive 90/435/EEC — Article 4(2) — Cross-border distributions of dividends — Corporation tax — Group taxation (French intégration fiscale) — Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group — Residence qualification — Dividends paid by non-resident subsidiaries — Non-deductible costs and expenses relating to the holding.

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