The case deals with the treatment of dividends that a parent company resident in one Member State receives from a subsidiary resident in another Member State. The Advocate General opined that the Member State of the parent company must either refrain from taxing the dividend or authorise the parent company to deduct from the amount of tax payable thereon tax paid by the subsidiary on the profits thereby distributed. ?
FEE supports this opinion and hopes the Court will deliver a judgment in the same direction.
FEE Position Paper regarding the pending ECJ case C-138/07 Cobelfret NV
