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Case C-337/08: Judgment of the Court (Second Chamber) of 25 February 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X Holding B.V. v Staatssecretaris van Financiën (Articles 43 EC and 48 EC — Tax legislation — Corporation tax — Tax entity consisting of a resident parent company and one or more resident subsidiaries — Taxation of profits at parent-company level — Exclusion of non-resident subsidiaries)
ECLI:EU:UNKNOWN:62008CA0337
62008CA0337
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17.4.2010
Official Journal of the European Union
C 100/3
(Case C-337/08) (<span class="super">1</span>)
(Articles 43 EC and 48 EC - Tax legislation - Corporation tax - Tax entity consisting of a resident parent company and one or more resident subsidiaries - Taxation of profits at parent-company level - Exclusion of non-resident subsidiaries)
2010/C 100/04
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: X Holding B.V.
Defendant: Staatssecretaris van Financiën
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 43 EC and 48 EC — Legislation permitting resident parent companies to form a single entity, for tax purposes, with one or more resident subsidiaries, resulting in the taxation of the parent company in respect of the profits of that entity — Exclusion of non-resident subsidiaries from that arrangement
Operative part of the judgment
Articles 43 EC and 48 EC do not preclude legislation of a Member State which makes it possible for a parent company to form a single tax entity with its resident subsidiary, but which prevents the formation of such a single tax entity with a non-resident subsidiary, in that the profits of that non-resident subsidiary are not subject to the fiscal legislation of that Member State.
(<span class="note">1</span>) OJ C 272, 25.10.2008.