Nordea Bank v Skatteministerium: ECJ 13 Mar 2014

ECJ Opinion – Tax legislation – Freedom of establishment – National Income tax – Taxation Group – Taxation of the activity of foreign permanent establishments of companies resident – Prevention of double taxation through imputation tax (imputation) – Reinstatement of losses previously taken into account in case of transfer of the permanent establishment within the group and disappearance of powers of taxation

Juliane Kokott AG
C-48/13, [2014] EUECJ C-48/13, [2014] EUECJ C-48/13
Bailii, Bailii

European, Income Tax

Updated: 01 December 2021; Ref: scu.522490