CELEX: 62008CA0337
Language: en
Date: 2010-02-25 00:00:00
Title: Case C-337/08: Judgment of the Court (Second Chamber) of 25 February 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X Holding B.V. v Staatssecretaris van Financiën (Articles 43 EC and 48 EC — Tax legislation — Corporation tax — Tax entity consisting of a resident parent company and one or more resident subsidiaries — Taxation of profits at parent-company level — Exclusion of non-resident subsidiaries)

17.4.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 100/3
            
         Judgment of the Court (Second Chamber) of 25 February 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X Holding B.V. v Staatssecretaris van Financiën
   (Case C-337/08) (1)
   
   (Articles 43 EC and 48 EC - Tax legislation - Corporation tax - Tax entity consisting of a resident parent company and one or more resident subsidiaries - Taxation of profits at parent-company level - Exclusion of non-resident subsidiaries)
   2010/C 100/04
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: X Holding B.V.
   
      Defendant: Staatssecretaris van Financiën
   
      Re:
   
   Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 43 EC and 48 EC — Legislation permitting resident parent companies to form a single entity, for tax purposes, with one or more resident subsidiaries, resulting in the taxation of the parent company in respect of the profits of that entity — Exclusion of non-resident subsidiaries from that arrangement
   
      Operative part of the judgment
   
   Articles 43 EC and 48 EC do not preclude legislation of a Member State which makes it possible for a parent company to form a single tax entity with its resident subsidiary, but which prevents the formation of such a single tax entity with a non-resident subsidiary, in that the profits of that non-resident subsidiary are not subject to the fiscal legislation of that Member State.
   
      (1)  OJ C 272, 25.10.2008.