CJEU Judgment on Parent-Subsidiary Directive and the Denial of an Exemption on Dividends Received under a Non-Genuine Arrangement
On 3 April 2025, the Court of Justice of the European Union (CJEU) issued a judgment concerning the anti-abuse provision of the Parent-Subsidiary Directive and the denial of an exemption on dividends received under a non-genuine arrangement. The case involved a Lithuanian parent company, Nordcurrent group, and its UK subsidiary, Nordcurrent Ltd. Lithuanian tax authorities denied Nordcurrent an…
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