Court of Justice 17 February 2000, C-375/98 (Ministério Público and Fazenda Pública v Epson Europe BV.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 In the present case, which came to the Court by way of reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal), the Court is asked to interpret Article 5(4) of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of