Press Release: Direct taxation – Commission refers Italy and Luxembourg to Court for failure to adopt measures related to the Parent Subsidiary Directive

The European Commission has decided to refer Italy and Luxembourg to the European Court of Justice for failure to adopt and notify the measures required for the implementation of Directive 2003/123/EC, amending the Parent Subsidiary Directive. These Member States have not fulfilled their obligations despite the Commission's formal requests of 5 July 2005.

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