Il caso Eqiom SAS. Verso il superamento dell’inversione dell’onere della prova
Abstract
With the
judgment in issue the Sixth Chamber of the Court of Justice of the European
Union analyzed the case Eqiom SAS and this field has established that the
article 1(2) of Council Directive 90/435/EEC of 23 July 1990 on the
common system of taxation applicable in the case of parent companies and
subsidiaries of different Member States, as amended by Council Directive
2003/123/EC of 22 December 2003, first, and Article 49 TFEU,
secondly, must be interpreted as precluding national tax legislation, such as
that at issue in the main proceedings, which subjects the grant of the tax
advantage provided for by Article 5(1) of that directive — namely,
the exemption from withholding tax of profits distributed by a resident
subsidiary to a non-resident parent company, where that parent company is
directly or indirectly controlled by one or more residents of third
States — to the condition that that parent company establish that the
principal purpose or one of the principal purposes of the chain of interests is
not to take advantage of that exemption.
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