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
Maduro AG
[2006] EUECJ C-347/04
Bailii
European
Cited by:
OpinionRewe 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 . .

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Updated: 02 February 2021; Ref: scu.251132