C-436/23Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV

Domstolens egne nøkkelord

Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Tax on company profits – National legislation establishing a fairness tax – National decision annulling that legislation – Maintenance of effects – Tax not payable by a non-resident company with a permanent establishment in the Member State – Tax payable by a subsidiary of a non-resident company – Choice of legal form – Comparability of situations.

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