ECJ Opinion – Tax law – Freedom of establishment – Directive 2009/133/EEC – National income tax law – Merger of two companies resident in different Member States – Deductibility of losses of the transferring company in the Member State of the receiving company
Judges:
Kokott AG
Citations:
C-123/11, [2012] EUECJ C-123/11
Links:
Jurisdiction:
European
Cited by:
Opinion – A Oy ECJ 21-Feb-2013
ECJ Freedom of establishment – Article 49 TFEU – Tax legislation – Merger of a parent company established in one Member State with a subsidiary established in another Member State – Deductibility by the parent . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 04 October 2022; Ref: scu.463829