hmrc_philipsECJ2012
ECJ Freedom of establishment – Tax legislation – Corporation tax – Tax relief – National legislation excluding the transfer of losses incurred in the national territory by a non-resident branch of a company established in another Member State to a company of the same group established in the national territory
J-C Bonichot R
C-18/11, [2012] EUECJ C-18/11
Bailii
European, Corporation Tax
Updated: 11 November 2021; Ref: scu.464423
