Il caso Eqiom SAS. Verso il superamento dell’inversione dell’onere della prova
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.
Buy the article
Cibo assum quidam at est, iusto tibique dissentiet eum ad. Te partem persius mentitum pri. Duo no commodo senserit. Ferri rebum debitis ea pri, timeam blandit rationibus te nam. Velit phaedrum interpretaris his id, mutat vidisse facilis eu pri.