Court of Justice (Seventh Chamber) 18 October 2012, C‑371/11 (Punch Graphix Prepress Belgium NV v Belgische Staat.)

JUDGMENT OF THE COURT (Seventh Chamber) 18 October 2012 ( *1 ) ‛Reference for a preliminary ruling — Admissibility — Reference by domestic law to European Union law — Directive 90/435/EEC — Directive 90/434/EEC — Prevention of economic double taxation — Exception — Liquidation of a subsidiary upon a merger — Distribution of profits — Concept of ‘liquidation’’ In Case C-371/11, REFERENCE for a