C-578/14Argenta Spaarbank NV v Belgische Staat

Domstolens egne nøkkelord

Reference for a preliminary ruling — Corporation taxes — Directive 90/435/EEC — Article 1(2) and Article 4(2) — Parent companies and subsidiaries of different Member States — Common system of taxation — Deduction of taxable profits of the parent company — Factual and legislative context of the dispute in the main proceedings — Reasons justifying the need for an answer to the question referred for a preliminary ruling — Insufficient information — Manifest inadmissibility.

Tolker