Judgment_paragraph 36 · Belgische Staat v Wereldhave Belgium Comm. VA and Others (C-448/15)

36That directive seeks to prevent double taxation of profits distributed by subsidiary companies to parent companies (see, inter alia, judgments of 3 April 2008, Banque Fédérative du Crédit Mutuel, C‑27/07, EU:C:2008:195, paragraph 27; of 22 December 2008, Les Vergers du Vieux Tauves, C‑48/07, EU:C:2008:758, paragraph 37; and of 1 October 2009, Gaz de France — Berliner Investissement, C‑247/08, EU:C:2009:600, paragraph 57) through the mechanisms laid down in Article 4(1) and Article 5(1) of Directive 90/435.