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Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24)
Kofler, Georg; Garcia Prats, Alfredo; HASLEHNER, Werner et al.
2025In European Taxation, 66 (1)

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et_2026_01Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4_2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joi - IBFD.pdf

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