European Court of Justice (Fourth Chamber).

L. Bay Larsen, acting as President of the Fourth Chamber, J.-C. Bonichot (Rapporteur), C. Toader, A. Prechal and E. Jarašiūnas, (Judges), J. Kokott, Advocate General.

Judgment delivered 21 February 2013.

Income tax – trading loss – European Union – freedom of establishment – merger of parent company established in one member state with subsidiary in another member state – deductibility by the parent company of the subsidiary’s losses arising from its activity – exclusion for non-resident subsidiaries – whether national legislation compatible with EU law – TFEU, art. 49, 56.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.