European Court of Justice.

A La Pergola, President, M Wathelet, Rapporteur, DAO Edward, P Jann, L Sevón JJ, N Fennelly, Advocate General.

Judgment delivered 8 March 2001.

Corporation tax – Free movement of capital – Freedom of establishment – Advance payment of corporation tax on profits distributed by a subsidiary to its parent company – Parent company having its seat in another member state – Breach of Community law – Action for restitution or action for damages – Interest – EC Treaty, art. 52.

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