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European Union
X v Ministerraad (C-68/15)
Judgment
Consideration of the questions referred
The third question
78

X v Ministerraad (C-68/15)

Judgment of 17 May 2017law://eu/cjeu/2015/c-68-15/para_78@2026-11-10

78That interpretation, which follows neither from the wording of that provision nor from its context or purposes, cannot be accepted.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-68/15 · ECLI:EU:C:2017:379
Decided: 17 May 2017
Procedure: Preliminary reference · referred by the Grondwettelijk Hof (Constitutional Court, Belgium)
Applicant: X
Defendant: Ministerraad
Rapporteur: C.G. Fernlund
Advocate General: J. Kokott
Bench: 5 judges
R. Silva de Lapuerta, E. Regan, J.‑C. Bonichot, A. Arabadjiev, C.G. Fernlund
Language: Dutch
Official: CURIA · EUR-Lex 62015CJ0068

Topics

Freedom of establishment Taxation

History · 1 version

17 May 2017Reading

Connections

Interprets 1: Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)
Cited by 8: Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV (C-436/23); Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics (C-6/16); Cofidis v Autoridade Tributária e Aduaneira (C-340/22); Banca Mediolanum SpA v Agenzia delle Entrate - Direzione Regionale della Lombardia (C-92/24); Schneider Electric SA and Others v Premier ministre and Ministre de l’Economie, des Finances et de la Relance (C-556/20); B and Others v Administration des contributions directes (C-749/18); Brussels Securities SA v État belge (C-389/18); Association française des entreprises privées (AFEP) and Others v Ministre des finances et des comptes publics (C-365/16)2 provisions
Cites 18: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Finanzamt Hamburg-Am Tierpark v Burda GmbH (C-284/06); Nordea Bank Danmark A/S v Skatteministeriet (C-48/13); Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast); Pensioenfonds Metaal en Techniek v Skatteverket (C-252/14); J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën (C-10/14, C-14/14, C-17/14); Mark Kerckhaert and Bernadette Morres v Belgische Staat (C-513/04); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04); Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge (C-318/10); Belgische Staat v KBC Bank NV and Beleggen, Risicokapitaal, Beheer NV v Belgische Staat (C-439/07); P. Ferrero e C. SpA v Agenzia delle Entrate - Ufficio di Alba and General Beverage Europe BV v Agenzia delle Entrate - Ufficio di Torino 1 (C-338/08, C-339/08); Commission of the European Communities v French Republic (270/83); European Commission v Republic of Hungary (C-253/09); European Commission v Kingdom of Spain (C-127/12); X v Ministerraad (C-68/15); Algemene Maatschappij voor Investering en Dienstverlening NV (AMID) v Belgische Staat (C-141/99); European Commission v Republic of Finland (C-342/10); Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93)