Judgment of the Court (Third Chamber) of 17 December 2015
Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin
Request for a preliminary ruling from the Finanzgericht Köln
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
Case C-388/14
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
|
Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2015:533 |
|
|
|
Judgment
ECLI:EU:C:2015:829 |
|
|
|