Judgment of the Court (First Chamber), 11 September 2014.#Kronos International Inc. v Finanzamt Leverkusen.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling — Articles 49 TFEU and 54 TFEU — Freedom of establishment — Articles 63 TFEU and 65 TFEU — Free movement of capital — Tax legislation — Corporation tax — Legislation of a Member State designed to eliminate double taxation of distributed profits — Imputation method applied to dividends distributed by companies resident in the same Member State as the company receiving them — Exemption method applied to dividends distributed by companies resident in a different Member State from the company receiving them or in a third State — Difference in treatment of losses of the company receiving the dividends.#Case C‑47/12.
Judgment of the Court (First Chamber), 11 September 2014
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