ECJ Freedom of establishment – Corporation tax – Immediate offsetting of losses incurred by parent companies – Losses stemming from write-downs to the book value of shareholdings in subsidiaries established in other Member States
CWA Timmermans, P
C-347/04,  EUECJ C-347/04
Opinion – Rewe Zentralfinanz eG, as universal legal successor of ITS Reisen GmbH v Finanzamt Koln-Mitte ECJ 31-May-2006
ECJ (Opinion) Tax legislation – Corporation tax – Offsetting of losses by parent companies – Losses due to a fall in the value of shares held in subsidiaries established in other Member States . .
Lists of cited by and citing cases may be incomplete.
European, Corporation Tax
Updated: 29 November 2021; Ref: scu.521105