Judgment of the Court Fifth Chamber of 24 February 2022, Viva Telecom Bulgaria, C-257/20
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Judgment of the Court Fifth Chamber of 24 February 2022, Viva Telecom Bulgaria, C-257/20
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- Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
- Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
- Council Directive (EU) 2015/121 of 27 January 2015 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
- Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital