62021CJ0295_SUM
Case C‑295/21
Allianz Benelux SA
v
Belgian State, SPF Finances
(Request for a preliminary ruling from the Cour d’appel de Bruxelles)
Judgment of the Court (Eighth Chamber) of 20 October 2022
(Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 90/435/EEC – Article 4(1) – Exemption in favour of a parent company of the dividends paid by its subsidiary – Carrying over definitively taxed income surpluses to subsequent tax years – Absorption of a company with definitively taxed income surpluses by another company – National legislation limiting the transfer of those surpluses to the absorbing company)
Approximation of laws – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 90/435 – Prevention of economic double taxation – Tax exemption, with regard to the parent company, of dividends received – Carrying over definitively taxed income surpluses to subsequent tax years
(Council Directive 90/435, Art.4(1))
(see paragraphs 29, 30, 32, 36-38, 45, 47, 48, operative part)
See the text of the decision.