Judgment_paragraph 31 · Denkavit International BV, VITIC Amsterdam BV and Voormeer BV v Bundesamt für Finanzen (C-283/94, C-291/94, C-292/94)

31It is to be noted that Article 1(2) of the Directive is a provision of principle, the content of which is explained in detail in Article 3(2) thereof. Thus, Article 3(2) — and this is not disputed by any of the parties which have submitted observations to the Court — is aimed in particular at counteracting abuse whereby holdings are taken in the capital of companies for the sole purpose of benefiting from the tax advantages available and which are not intended to be lasting. In those circumstances, it is not appropriate to refer to Article 1(2) of the Directive in interpreting Article 3(2).

Denkavit International BV, VITIC Amsterdam BV and Voormeer BV v Bundesamt für Finanzen (C-283/94, C-291/94, C-292/94)

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