EC Commission v United Kingdom of Great Britain and Northern Ireland (Case C-172/13)  BTC 9
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
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.