Minimum retail selling prices for cigarettes. The ECJ judged the French system of minimum prices for the retail sale of cigarettes released for consumption in France and a prohibition on selling tobacco products at a promotional price which is contrary to public health objectives as not being compliant with Council Directive 95/5. Read more ... (11/03)

Tax entity consisting of a resident parent company and non resident subsidiaries. The European Court of Justice does not oppose to the Netherlands legislation which makes it possible for a parent company to form a single tax entity with its resident subsidiary, but which prevents the formation of such a single tax entity with a non-resident subsidiary, in that the profits of that non-resident subsidiary are not subject to the fiscal legislation of that Member State. Read more ... (10/03)