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returned 492 results
EU law
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parent company
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EU law
P9_TA(2024)0294 – Establishing a framework for the recovery and resolution of insurance and reinsurance undertakings – European Parliament legislative resolution of 23 April 2024 on the proposal for a directive of the European Parliament and of the Council establishing a framework for the recovery and resolution of insurance and reinsurance undertakings and amending Directives 2002/47/EC, 2004/25/EC, 2009/138/EC, (EU) 2017/1132 and Regulations (EU) No 1094/2010 and (EU) No 648/2012 (COM(2021)0582 – C9-0365/2021 – 2021/0296(COD)) (Ordinary legislative procedure: first reading)
Published: 2025-09-17
Subject:
aid to undertakings
,
company in difficulties
,
financial risk
,
financial supervision
,
holding company
,
insurance company
,
insurance law
,
parent company
,
reinsurance
,
risk management
Author
Corporate Author(s):
Committee on Economic and Monetary Affairs
(
EP Committee
)
;
Committee on Legal Affairs
(
EP Committee
)
;
European Parliament
EU law
PDF
HTML
Permanent link
EU law
Prior notification of a concentration (Case M.12017 – KKR / HHS / DATAGROUP) – Candidate case for simplified procedure
Published: 2025-09-10
Subject:
economic concentration
,
holding company
,
information technology industry
,
investment company
,
merger control
,
parent company
,
private limited company
,
provision of services
Author
Corporate Author(s):
Directorate-General for Competition
(
European Commission
)
;
European Commission
EU law
PDF
HTML
Permanent link
EU law
Case C-808/23, Högkullen: Judgment of the Court (First Chamber) of 3 July 2025 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Högkullen AB v Skatteverket (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value)
Published: 2025-08-25
Subject:
basis of tax assessment
,
expenditure
,
open market
,
parent company
,
provision of services
,
subsidiary
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
EU law
Case C-288/25, Société Générale: Request for a preliminary ruling from the Conseil d’État (France) lodged on 16 April 2025 – Ministre de l’Économie, des Finances et de la Souveraineté industrielle et numérique v Société Générale SA
Published: 2025-07-21
Subject:
double taxation
,
EU Member State
,
group of companies
,
loss
,
nationality of legal persons
,
parent company
,
subsidiary
,
tax collection
,
tax law
,
tax relief
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
EU law
Case C-287/25, OPmobility: Request for a preliminary ruling from the Conseil d’État (France) lodged on 16 April 2025 – Ministre de l’Économie, des Finances et de la Souveraineté industrielle et numérique v OPmobility
Published: 2025-07-21
Subject:
double taxation
,
EU Member State
,
group of companies
,
loss
,
nationality of legal persons
,
parent company
,
subsidiary
,
tax collection
,
tax law
,
tax relief
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
EU law
Case C-289/25, Société Générale: Request for a preliminary ruling from the Conseil d’État (France) lodged on 16 April 2025 – Société Générale SA v Ministre chargé du budget et des comptes publics
Published: 2025-07-21
Subject:
double taxation
,
EU Member State
,
group of companies
,
loss
,
nationality of legal persons
,
parent company
,
subsidiary
,
tax collection
,
tax law
,
tax relief
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
EU law
Case C-203/25, Neo Group: Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės (Lithuania) lodged on 17 March 2025 – NEO GROUP UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Published: 2025-06-30
Subject:
commercial transaction
,
corporation tax
,
EU Member State
,
group of companies
,
nationality of legal persons
,
parent company
,
principle of proportionality
,
subsidiary
,
tax exemption
,
tax system
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
EU law
Decision of the EEA Joint Committee No 75/2025 of 14 March 2025 amending Annex IX (Financial services) to the EEA Agreement [2025/1007]
Published: 2025-06-12
Subject:
European Economic Area
,
financial supervision
,
group of companies
,
investment company
,
parent company
,
revision of an agreement
,
share capital
,
shareholding
,
subsidiary
,
technical standard
Author
Corporate Author(s):
EEA Joint Committee
(
European Economic Area
)
EU law
PDF
HTML
Permanent link
EU law
Case C-228/24, Nordcurrent group: Judgment of the Court (Sixth Chamber) of 3 April 2025 (request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės – Lithuania) – Nordcurrent group UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling – Taxation – Directive 2011/96/EU – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Exemption from corporation tax in respect of dividends paid by a non-resident subsidiary to a resident parent company – Article 1(2) and (3) – Anti-abuse provision – Classification of the subsidiary as a non-genuine arrangement – Steps of an arrangement – Tax advantage)
Published: 2025-06-10
Subject:
corporation tax
,
EU Member State
,
parent company
,
profit
,
subsidiary
,
tax exemption
,
tax on investment income
,
tax system
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
EU law
Case T-263/23: Judgment of the General Court of 30 April 2025 – Symrise v Commission (Competition – Agreements, decisions and concerted practices – Administrative procedure – Decision ordering an inspection – Article 20(4) of Regulation (EC) No 1/2003 – Subject matter and purpose of the inspection – Obligation to state reasons – Sufficiently serious indicia – Protection of privacy)
Published: 2025-06-10
Subject:
administrative procedure
,
cartel
,
control of restrictive practices
,
parent company
,
protection of privacy
,
restriction on competition
,
subsidiary
Author
Corporate Author(s):
General Court
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
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