On 18 June 2009, the European Court of Justice (ECJ) gave its decision in Case C-303/07 Aberdeen Property Fininvest Alpha Oy. The Finnish Supreme Administrative Court (Korkein hallinto-oikeus) had requested a preliminary ruling from the ECJ on 27 June 2007
The ECJ held that Arts. 43 EC and 48 of the EC Treaty must be interpreted as precluding legislation of a Member State, which exempts dividends distributed by a resident subsidiary to a resident parent company in…