Court of Justice (Sixth Chamber) 12 December 2024, C-436/23 (Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV.)

JUDGMENT OF THE COURT (Sixth Chamber) 12 December 2024 ( *1 ) (Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Tax on company profits – National legislation establishing a fairness tax – National decision annulling that legislation – Maintenance of effects – Tax not payable by a non-resident company with a permanent establishment in the Member