Court of Justice 24 September 2002, C-168/01 (Bosal Holding BV v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General I ─ Introduction 1. In these proceedings the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) has referred two questions concerning the interpretation of Article 43 EC in conjunction with Article 48 EC and Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent