Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24)

Georg Kofler; Alfredo Garcia Prats; Werner Haslehner; Eric Kemmeren; Michael Lang; João Félix Pinto Nogueira; Stella Raventos-Calvo; Isabelle Richelle Graulich; Alexander Rust

doi:10.59403/26bxx3k

Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24)

Georg Kofler
, Alfredo Garcia Prats
, Werner Haslehner
, Eric Kemmeren
, Michael Lang
, João Félix Pinto Nogueira
, Stella Raventos-Calvo
, Isabelle Richelle Graulich
, Alexander Rust

Institute for Austrian and International Tax Law

Publication: Scientific journal › Case note

Original language	English
Pages (from-to)	38-43
Journal	European Taxation
Volume	66
Issue number	1
DOIs	https://doi.org/10.59403/26bxx3k
Publication status	Published - 31 Dec 2025

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10.59403/26bxx3k

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Kofler, G., Garcia Prats, A., Haslehner, W., Kemmeren, E., Lang, M., Nogueira, J. F. P., Raventos-Calvo, S., Richelle Graulich, I., & Rust, A. (2025). Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24). European Taxation, 66(1), 38-43. https://doi.org/10.59403/26bxx3k

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title = "Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24)",

author = "Georg Kofler and \{Garcia Prats\}, Alfredo and Werner Haslehner and Eric Kemmeren and Michael Lang and Nogueira, \{Jo{\~a}o F{\'e}lix Pinto\} and Stella Raventos-Calvo and \{Richelle Graulich\}, Isabelle and Alexander Rust",

year = "2025",

month = dec,

day = "31",

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language = "English",

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issn = "0014-3138",

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Kofler, G, Garcia Prats, A, Haslehner, W, Kemmeren, E, Lang, M, Nogueira, JFP, Raventos-Calvo, S, Richelle Graulich, I & Rust, A 2025, 'Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24)', European Taxation, vol. 66, no. 1, pp. 38-43. https://doi.org/10.59403/26bxx3k

Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24). / Kofler, Georg; Garcia Prats, Alfredo; Haslehner, Werner et al.
In: European Taxation, Vol. 66, No. 1, 31.12.2025, p. 38-43.

Publication: Scientific journal › Case note

TY - JOUR

T1 - Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24)

AU - Kofler, Georg

AU - Garcia Prats, Alfredo

AU - Haslehner, Werner

AU - Kemmeren, Eric

AU - Lang, Michael

AU - Nogueira, João Félix Pinto

AU - Raventos-Calvo, Stella

AU - Richelle Graulich, Isabelle

AU - Rust, Alexander

PY - 2025/12/31

Y1 - 2025/12/31

U2 - 10.59403/26bxx3k

DO - 10.59403/26bxx3k

M3 - Case note

SN - 0014-3138

VL - 66

SP - 38

EP - 43

JO - European Taxation

JF - European Taxation

IS - 1

ER -

Kofler G, Garcia Prats A, Haslehner W, Kemmeren E, Lang M, Nogueira JFP et al. Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24). European Taxation. 2025 Dec 31;66(1):38-43. doi: 10.59403/26bxx3k