European Court of Justice

Advocate General Kokott

Opinion delivered 23 October 20141

Tax law – Freedom of establishment – Treaty on the Functioning of the European Union (TFEU), art. 49 and EEA Agreement, art. 31 – National corporation tax – Group taxation – Group relief – Loss relief for foreign group members – ‘Marks & Spencer exception’ – Time at which it is determined that there is no possibility for losses to be taken into account elsewhere in the future.

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