Ar aghaidh go dtí an príomhábhar

44614

Lns pub 44614
DatePublication 17/07/2014
Recueil RG Yes
Recueil FP No
Documents
  1. Summary
  2. Opinion of Advocate General Kokott delivered on 2014 March 13
  3. Judgment of the Court (Grand Chamber) of 2014 Iúil 17
References
NonPublie No
NomAffaire Case C-48/13
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-48/13&language=GA
NomUsuel Nordea Bank v Skatteministeriet
Indicateurs Tax legislation — Freedom of establishment — National tax on profits — Group taxation — Taxation of the activity of foreign permanent establishments of resident companies — Avoidance of double taxation by set-off of tax (credit method) — Reincorporation of the losses deducted previously in the event that the permanent establishment is transferred to a group company over which the Member State in question does not exercise powers of taxation
OQP Reference for a preliminary ruling from Østre Landsret
LangueProcedure Language of the case: Danish
numero 201407C0212