Judgment of the Court (Second Chamber) of 31 May 2018
Hornbach-Baumarkt-AG v Finanzamt Landau
Request for a preliminary ruling from the Finanzgericht Rheinland-Pfalz
Reference for a preliminary ruling — Freedom of establishment — Corporation tax — Legislation of a Member State — Calculation of the taxable revenue of companies — Advantage granted gratuitously by a resident company to a non-resident company to which is it linked by a relationship of interdependence — Correction of the taxable income of the resident company — No correction of taxable income in the event of an identical advantage granted by a resident company to another resident company to which it is linked by such a relationship — Restriction on the freedom of establishment — Justification
Case C-382/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2017:974 |
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Judgment
ECLI:EU:C:2018:366 |
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