Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 12 July 2018 — GVC Services (Bulgaria) EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia
(Case C-458/18)
Language of the case: Bulgarian
Referring court
Administrativen sad Sofia-grad
Parties to the main proceedings
Applicant: GVC Services (Bulgaria) EOOD
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia
Questions referred
Should Article 2(a)(i) of, in conjunction with Annex I, Part A(ab), to, Directive 2011/96/EU 1 be interpreted as meaning that the expression ‘companies incorporated under the law of the United Kingdom’ also covers companies incorporated in Gibraltar?
Should Article 2(a)(iii) of, in conjunction with Annex I, Part B, to, Directive 2011/96/EU be interpreted as meaning that the expression ‘corporation tax in the United Kingdom’ also covers the corporation tax that has to be paid in Gibraltar?
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1 Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 2011 L 345, p. 8).