Court of Justice 26 October 2016, C-448/15 (Belgische Staat v Wereldhave Belgium Comm. VA and Others.)

OPINION OF ADVOCATE GENERAL CAMPOS SÁNCHEZ-BORDONA delivered on 26 October 2016 ( 1 ) Case C‑448/15 Belgische Staat v Wereldhave Belgium Comm. VA, Wereldhave International NV, Wereldhave NV (Request for a preliminary ruling from the Hof van beroep te Brussel (Court of Appeal, Brussels, Belgium)) ‛Parent companies and subsidiaries of different Member States — Common system of taxation applicable —