Judgment – Reference for a preliminary ruling – Freedom of establishment – Corporation tax – Tax relief – Groups of companies and consortia – National legislation permitting losses to be transferred between a company belonging to a consortium and a company that is a member of a group which are connected by a ‘link company’ that is a member of both the group and the consortium – Residence condition for the ‘link company’ – Discrimination on the basis of where the corporate seat is located – Ultimate group parent company established in a third State and owning the companies which are seeking to transfer losses through companies established in third States
Citations:
[2014] EUECJ C-80/12, [2014] STC 1489, ECLI:EU:C:2014:200, [2014] BTC 19, [2014] STI 1630
Links:
Jurisdiction:
European
Citing:
Opinion – Felixstowe Dock and Railway Company Ltd v The Commissioners For Her Majesty’s Revenue And Customs ECJ 24-Oct-2013
ECJ Opinion – Interpretation of Articles 43 EC and 48 EC – Freedom of establishment – Tax legislation – Corporation tax – Tax relief – Consortium claim for group relief (consortium relief) – National legislation . .
Reference – The Felixstowe Dock and Railway Company Ltd and Others v Revenue and Customs FTTTx 19-Dec-2011
Corporation tax – joint referral – FA 1998, Sch 18, para 31A – group relief – consortium – surrendering company indirectly partly owned by Luxembourg company – condition that ‘link company’ must be UK resident or carry on a trade in the UK through a . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 23 March 2022; Ref: scu.580683
