European Court of Justice (Grand Chamber).

V Skouris, President, P Jann, CWA Timmermans, A Rosas, R Schintgen, P Kūris, E Juhász, Presidents of Chambers, K Schiemann, G Arestis, U Lõhmus, E Levits (Rapporteur), AÓ Caoimh and L Bay Larsen, JJ, J Kokott, Advocate General.

Judgment delivered 18 July 2007.

Corporation tax – Freedom of establishment – Parent and subsidiary companies – Different treatment of transfers to national and foreign parent companies – Ability of company to deduct sums paid by way of intra-group transfer – Cohesion of tax system – Balanced allocation of power to impose taxes – Article 43 EC.

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