Court of Justice 17 November 2016, C-68/15 (X v Ministerraad.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 17 November 2016 ( 1 ) Case C‑68/15 X (Reference for a preliminary ruling from the Grondwettelijk Hof (Constitutional Court, Belgium)) ‛Tax legislation or fiscal legislation — Freedom of establishment — Article 4(3) and Article 5 of Directive 2011/96/EU — Parent-Subsidiary Directive — Taxation of companies when profits are distributed — Concept of