Court of Justice 12 May 2011, C-397/09 (Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd.)
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European Union · · · Cited by 1 · 12-05-2011
Opinion of the Advocate-General Opinion of the Advocate-General 1. In this reference from the Bundesfinanzhof (Federal Finance Court) (Germany) the Court is asked for the first time to construe Article 1(1) of Council Directive 2003/49/EC, (2) which requires Member States to refrain from imposing a charge to tax on interest or royalty payments made by associated companies situated in different
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