ECJ Judgment – Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Tax legislation – Corporation tax – Holdings for business purposes – Legislation of a Member State exempting capital gains and, by the same token, excluding deduction of capital losses – Transfer by a resident company of shares in a non-resident subsidiary – Capital loss resulting from a currency loss
C-686/13, [2015] EUECJ C-686/13, ECLI:EU:C:2015:375
Bailii
TFEU 49
European
Corporation Tax
Updated: 30 December 2021; Ref: scu.548010
