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 company of the subsidiary’s losses arising from its activity – Exclusion for non-resident subsidiaries
L Bay Larsen P
[2013] EUECJ C-123/11, C-123/11
Bailii
Citing:
Opinion – A Oy ECJ 19-Jul-2012
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 . .
Cited by:
Cited – Revenue and Customs v Marks and Spencer Plc SC 22-May-2013
The company wished to assign losses in its European subsidiaries against its profits. Since the losses were first claimed, the subsidiaries had gone into insolvent liquidation.
Held: Lord Hope said: ‘I would answer the first issue by rejecting . .
Lists of cited by and citing cases may be incomplete.
European, Corporation Tax
Updated: 26 November 2021; Ref: scu.518019