This document is an excerpt from the EUR-Lex website
Document C2003/264/13
Judgment of the Court (Fifth Chamber) of 18 September 2003 in Case C-168/01 (Reference for a preliminary ruling from the Hoge Raad der Nederlanden): Bosal Holding BV v Staatssecretaris van Financiën (Freedom of establishment — Taxation — Taxes on company profits — Limitation of the deductibility in one Member State of costs connected with holdings of a parent company in its subsidiaries established in other Member States — Coherence of the tax system)
Judgment of the Court (Fifth Chamber) of 18 September 2003 in Case C-168/01 (Reference for a preliminary ruling from the Hoge Raad der Nederlanden): Bosal Holding BV v Staatssecretaris van Financiën (Freedom of establishment — Taxation — Taxes on company profits — Limitation of the deductibility in one Member State of costs connected with holdings of a parent company in its subsidiaries established in other Member States — Coherence of the tax system)
Judgment of the Court (Fifth Chamber) of 18 September 2003 in Case C-168/01 (Reference for a preliminary ruling from the Hoge Raad der Nederlanden): Bosal Holding BV v Staatssecretaris van Financiën (Freedom of establishment — Taxation — Taxes on company profits — Limitation of the deductibility in one Member State of costs connected with holdings of a parent company in its subsidiaries established in other Member States — Coherence of the tax system)
OJ C 264, 1.11.2003, p. 8–8
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)