Judgment of the Court (Grand Chamber) of 3 February 2015
European Commission v United Kingdom of Great Britain and Northern Ireland
Failure of a Member State to fulfil obligations — Article 49 TFEU — Article 31 of the EEA Agreement — Corporation tax — Groups of companies — Group relief — Transfer of losses sustained by a non-resident subsidiary — Conditions — Date to be used for determining whether the losses of the non-resident subsidiary are definitive
Case C-172/13
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:2014:2321 |
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Judgment
ECLI:EU:C:2015:50 |
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