Finanzamt Linz v Bundesfinanzgericht, Aussenstelle Linz: ECJ 6 Oct 2015

ECJ Judgment – Reference for a preliminary ruling – Articles 49 TFEU, 54 TFEU, 107 TFEU and 108(3) TFEU – Freedom of establishment – State aid – Taxation of groups of companies – Acquisition of a holding in a subsidiary – Depreciation of the goodwill – Limitation on holdings in resident companies

Citations:

ECLI:EU:C:2015:661, [2015] EUECJ C-66/14

Links:

Bailii

Jurisdiction:

European

Corporation Tax

Updated: 18 August 2022; Ref: scu.553097