Finanzamt für Körperschaften III in Berlin v Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt GmbH (Case C-157/07).  BTC 793
European Court of Justice (Fourth Chamber).
K Lenaerts, President of the Chamber, R Silva de Lapuerta (Rapporteur), E Juhász, G Arestis and J Malenovský JJ, E Sharpston, Advocate General.
Judgment delivered 23 October 2008.
Corporation tax – Freedom of establishment – European Economic Area (EEA) Agreement – Tax legislation – Tax treatment of losses incurred by permanent establishment situated in EEA member state and belonging to company having its seat in EU member state.