Judgment_paragraph 25 · Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd (C-397/09)

25The scope of Directive 2003/49, as defined in Article 1(1) of the directive, thus concerns the exemption of interest and royalty payments arising in their source Member State, provided that the beneficial owner is a company of another Member State or a permanent establishment situated in another Member State of a company of a Member State.

Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd (C-397/09)

Key facts

History · 1 version

Connections