ECJ SUBSIDIARY TAXATION CASES – GERMANY, AUSTRIA, LUXEMBOURG
February 1st, 2006
BY KEITH NUTHALL
TAXATION rules applying to the taxation of subsidiaries and parent companies based in different European Union (EU) member states must be the same as those that apply for subsidiaries and parents in the same country, the European Court of Justice (ECJ) has ruled in two cases. Both involve German tax law, but as usual the decisions would be precedents across the EU.
Firstly the court has ruled countries that allow the tax-free payment of dividends from a subsidiary to a parent company must allow this tax break where a subsidiary is based in ...
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