European Court of Justice (Third Chamber)

M. Ilešič, President of the Second Chamber, acting as President of the Third Chamber, C. Toader, A. Rosas, E. Jarašiūnas and C.G. Fernlund (Rapporteur), (Judges), M. Wathelet, Advocate General

Judgment delivered 17 December 2015*

Freedom of establishment – Non-resident permanent establishment – Avoidance of double taxation by exemption of the income of the non-resident PE – Taking account of losses of that PE – Reincorporation of losses previously deducted in the event the PE is transferred – Definitive losses – TFEU, art. 49.

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