European Court of Justice (Grand Chamber)

V. Skouris, President, K. Lenaerts (Rapporteur), Vice-President, M. Ilešič, L. Bay Larsen and J.-C. Bonichot, Presidents of Chambers, A. Rosas, E. Juhász, A. Arabadjiev, C. Toader, M. Safjan, D. Šváby, M. Berger and A. Prechal, (Judges), J. Kokott, Advocate General

Judgment delivered 3 February 2015*

Failure of a member state to fulfil obligations – TFEU, art. 49 (and the EEA Agreement, art. 31) – Corporation tax – Group relief – Transfer of losses of non-resident company – Date for determining whether such losses are definitive.

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