ECJ (Judgment) Failure of a Member State to fulfil obligations – Article 49 TFEU – Article 31 of the EEA Agreement – Corporation tax – Groups of companies – Group relief – Transfer of losses sustained by a non-resident subsidiary – Conditions – Date to be used for determining whether the losses of the non-resident subsidiary are definitive
V. Skouris, P
C-172/13, [2015] EUECJ C-172/13, ECLI:EU:C:2015:50
Bailii
European
European, Corporation Tax
Updated: 11 November 2021; Ref: scu.542232
