35Moreover, it should be pointed out that such a company is, in any event, subject to the tax legislation of the Member State in which it is established (see, to that effect, judgment of 12 December 2002, Lankhorst-Hohorst, C‑324/00, EU:C:2002:749, paragraph 37 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.