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Case C-436/23, Volvo Group Belgium: Judgment of the Court (Sixth Chamber) of 12 December 2024 (request for a preliminary ruling from the hof van beroep te Gent – Belgium) – Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV (Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Tax on company profits – National legislation establishing a fairness tax – National decision annulling that legislation – Maintenance of effects – Tax not payable by a non-resident company with a permanent establishment in the Member State – Tax payable by a subsidiary of a non-resident company – Choice of legal form – Comparability of situations)
ECLI:EU:UNKNOWN:62023CA0436
62023CA0436
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Official Journal of the European Union
C series
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C/2025/696
10.2.2025
(Case C-436/23,
Volvo Group Belgium)
(Reference for a preliminary ruling - Direct taxation - Article 49 TFEU - Freedom of establishment - Tax on company profits - National legislation establishing a fairness tax - National decision annulling that legislation - Maintenance of effects - Tax not payable by a non-resident company with a permanent establishment in the Member State - Tax payable by a subsidiary of a non-resident company - Choice of legal form - Comparability of situations)
(C/2025/696)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Belgische Staat / Federale Overheidsdienst Financiën
Defendant: Volvo Group Belgium NV
Operative part of the judgment
Article 49 TFEU must be interpreted as not precluding the legislation of a Member State under which a resident subsidiary of a non-resident company is subject to a ‘fairness tax’ on the distribution of profits which, as a result of the use of certain tax advantages provided for by the national tax system, are not included in the final taxable profits of that subsidiary, whereas a non-resident company pursuing an economic activity in that Member State through a permanent establishment or a branch is not subject to that tax.
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ELI: http://data.europa.eu/eli/C/2025/696/oj
ISSN 1977-091X (electronic edition)
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* Language of the case: Dutch.