European Court of Justice (Fifth Chamber)

J.L. da Cruz Vilaça, President of the Chamber, M. Berger, A. Borg Barthet, E. Levits (Rapporteur) and F. Biltgen, (Judges), M. Campos Sánchez-Bordona, Advocate General

Judgment delivered 8 March 2017*

Reference for a preliminary ruling – Parent companies and subsidiaries established in different member states – Common system of taxation applicable – Corporation tax – Directive 90/435/EEC – Scope – Article 2(c) – Company subject to tax without the possibility of an option or of being exempt – Taxation at a zero rate.



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