(Judgment) Reference for a preliminary ruling – Common tax regime applicable to parent companies and subsidiaries of different Member States – Directive 2011/96 / EU – Article 2, sub a), i) and iii), and Annex I, part A, sub ab), and Part B, last indent – Concepts of ‘companies incorporated under the law of the United Kingdom’ and of ‘corporation tax in the United Kingdom’ – Companies registered in Gibraltar and which are subject to corporation tax there
Citations:
C-458/18, [2020] EUECJ C-458/18, ECLI:EU:C:2020:266, [2019] EUECJ C-458/18_O
Links:
Jurisdiction:
European
Corporation Tax
Updated: 14 October 2022; Ref: scu.660124
