Tax Legislation – Corporation Tax – Transfer of A Company’s Place of Effective Management To A Member State Other Than Its Registered Seat – Judgment – Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Tax legislation – Corporation tax – Transfer of a company’s place of effective management to a Member State other than its registered seat – Transfer of tax residency to that other Member State – National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed
C-405/18, [2020] EUECJ C-405/18, ECLI:EU:C:2020:127, [2019] EUECJ C-405/18_O
Bailii, Bailii
European
Corporation Tax
Updated: 17 January 2022; Ref: scu.654754
