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

Judges:

Maduro AG

Citations:

[2006] EUECJ C-347/04

Links:

Bailii

Jurisdiction:

European

Cited by:

Opinion – Rewe Zentralfinanz eG, as universal legal successor of ITS Reisen GmbH v Finanzamt Koln-Mitte ECJ 29-Mar-2007
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 . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 10 July 2022; Ref: scu.251132