Court of Justice 28 April 2022, C-295/21 (Allianz Benelux SA v État belge, SPF Finances.)

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European Union · · · Cited by 1 · 28-04-2022

OPINION OF ADVOCATE GENERAL RANTOS delivered on 28 April 2022 ( 1 ) Case C‑295/21 Allianz Benelux SA v État belge, SPF Finances (Request for a preliminary ruling from the cour d’appel de Bruxelles (Court of Appeal, Brussels, Belgium)) (Reference for a preliminary ruling – Directive 90/435/EEC – Common system of taxation applicable in the case of parent companies and subsidiaries of different

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