Court of Justice (Fifth Chamber) 20 September 2018, C-685/16 (EV v Finanzamt Lippstadt.)

JUDGMENT OF THE COURT (Fifth Chamber) 20 September 2018 ( *1 ) (Reference for a preliminary ruling — Articles 63 to 65 TFEU — Free movement of capital — Deduction of taxable profits — Shareholdings of a parent company in a capital company whose management and registered office are located in a non-member State — Dividends distributed to the parent company — Tax deductibility subject to stricter