Reference for a preliminary ruling – Freedom of establishment and freedom to provide services – Corporation tax – Determination of the taxable income of companies – Transactions featuring foreign elements – Obligation to provide fiscal documentation of business relations between parties with a relationship of interdependence – Estimate of the taxable income and surcharge by way of a penalty
Citations:
ECLI:EU:C:2022:792, C-431/21, [2022] EUECJ C-431/21
Links:
Jurisdiction:
European
Corporation Tax
Updated: 10 November 2022; Ref: scu.682366