Court of Justice

This overview highlights the Court’s decision on legislation that precludes EU Member States from requiring parent companies to first include dividends from their subsidiaries in their taxable income before deducting them, especially if the deduction does not cover intra-group transfers that were already taxed (John Cockerill SA v. Belgian State (Case C-135/24)).

Authors

Publication Details

Journal
European Taxation
Published
2025-11-05
DOI
https://doi.org/10.59403/3yqkt38
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
0.00
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article

Court of Justice

Angelika Xygka
European Taxation
Taxation and Legal Issues
article

Court of Justice

Angelika Xygka
article en

Abstract

This overview highlights the Court’s decision on legislation that precludes EU Member States from requiring parent companies to first include dividends from their subsidiaries in their taxable income before deducting them, especially if the deduction does not cover intra-group transfers that were already taxed (John Cockerill SA v. Belgian State (Case C-135/24)).

European TaxationVol. 65(11)
Openalex Percentile: Top 53%
Taxation and Legal Issues
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Court of Justice — Angelika Xygka · European Taxation (2025) | TGRS Research Map | TGRS