Judgment of the Court (Fourth Chamber), 6 September 2012
The Commissioners for Her Majesty’s Revenue & Customs v Philips Electronics UK Ltd
Reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber)
Freedom of establishment – Tax legislation – Corporation tax – Group relief – National legislation excluding the transfer of losses incurred in the national territory by a non-resident branch of a company established in another Member State to a company of the same group established in the national territory
Case C‑18/11
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2012:222 |
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Judgment
ECLI:EU:C:2012:532 |
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