ECJ Judgment – Reference for a preliminary ruling – Tax legislation – Corporation tax – Freedom of establishment – Non-resident permanent establishment – Avoidance of double taxation by exemption of the income of the non-resident permanent establishment – Taking account of losses incurred by that permanent establishment – Reincorporation of the losses deducted previously in the event that the non-resident establishment is transferred – Definitive losses
C-388/14, [2015] EUECJ C-388/14
Bailii
European
European
Updated: 08 January 2022; Ref: scu.557039