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European Union – Taxation. The Court of Justice gave a preliminary ruling, holding that art 49 of the Treaty on the Functioning of the European Union was to be interpreted as preluding rules of a member state that governed a tax integration regime under which a tax-integrated parent company was entitled to neutralisation regarding the add-back of a proportion of costs and expenses, fixed at 5% of the net amount of the dividends received by it from tax-integrated resident companies, when such neutralisation was refused to it under those rules regarding the dividends distributed to it from subsidiaries located in another member state, which, had they been resident, would have been eligible in practice if they so had elected.
European Union – Taxation. The Court of Justice gave a preliminary ruling, holding that art 49 of the Treaty on the Functioning of the European Union was to be interpreted as preluding rules of a member state that governed a tax integration regime under which a tax-integrated parent company was entitled to neutralisation regarding the add-back of a proportion of costs and expenses, fixed at 5% of the net amount of the dividends received by it from tax-integrated resident companies, when such neutralisation was refused to it under those rules regarding the dividends distributed to it from subsidiaries located in another member state, which, had they been resident, would have been eligible in practice if they so had elected.
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