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Lidl Belgium GmbH and Co KG v Finanzamt Heilbronn: ECJ 14 Feb 2008

ECJ Opinion – Freedom of establishment – Taxation of companies – Company established in one Member State with a permanent establishment in another Member State – Loss made by the permanent establishment.

Judges:

Sharpston AG

Citations:

C-414/06, [2008] EUECJ C-414/06 – O

Links:

Bailii

Jurisdiction:

European

Cited by:

OpinionLidl Belgium GmbH and Co KG v Finanzamt Heilbronn ECJ 15-May-2008
ECJ Freedom of establishment Direct taxation Taking account of losses incurred by a permanent establishment situated in a Member State and belonging to a company which has its registered office in another Member . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 30 November 2022; Ref: scu.265952

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