OrbitaxPreliminary ruling requested from ECJ regarding interpretation of Parent-Subsidiary Directive
|Approved Changes|Germany
On 23 May 2008, reference was made to the European Court of Justice (ECJ) by the Financial Court of Cologne (Finanzgericht Köln) for a preliminary ruling in the case of Gaz de France - Berliner Investissement SA v. Bundeszentralamt für Steuern (C-247/08).
The national court requested the ECJ to answer the following questions:
"Must Article 2(a) in conjunction with par…
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