Judgment of the Court (Fourth Chamber) of 21 February 2013.

Proceedings brought by A Oy.

Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland.

Freedom of establishment - Article 49 TFEU - Tax legislation - Merger of a parent company established in one Member State with a subsidiary established in another Member State - Deductibility by the parent company of the subsidiary’s losses arising from its activity - Exclusion for non-resident subsidiaries.

Case C-123/11.

Reports of Cases

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