Deister Holding and Juhler Holding: New opportunities for holding companies under the Parent-Subsidiary Directive / fundamental freedoms?

Abstract:

On 20 December 2017 the Court of Justice of the European Union (CJEU) rendered judgment in the joined Deister Holding and Juhler Holding cases concerning the compatability of a German anti-abuse provision with the Parent-Subsidiary Directive (PSD) and with the freedom of establishment.

The author begins by briefly discussing the judgment and follows this with an in-depth look at various important and/or noteworthy grounds for the judgment and its impact on holding companies and Member States.