Judgment of the Court (Fifth Chamber), 18 July 2013

P Oy

Request for a preliminary ruling from the Korkein hallinto-oikeus

State aid — Articles 107 and 108 TFEU — Condition of ‘selectivity’ — Regulation (EC) No 659/1999 — Article 1(b)(i) — Existing aid — National legislation concerning corporate income tax — Deductibility of losses sustained — Non-deductibility in the case of change of ownership — Authorisation of derogations — Degree of latitude of the tax authorities

Case C‑6/12

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)