Court of Justice 3 July 2008, C-48/07 (Belgian State - Service public fédéral Finances v Les Vergers du Vieux Tauves SA.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In the present case the Court has been asked by the Cour d’appel de Liège (Court of Appeal, Liège) (Belgium) essentially whether a company which owns a right of usufruct over shares in another company may or must be regarded as a parent company within the meaning of Council Directive 90/435/EEC of 23 July 1990 on the common system