Judgment of the Court (Fourth Chamber), 21 February 2013

A Oy

Request for a preliminary ruling from the Korkein hallinto-oikeus

Freedom of establishment — Article 49 TFEU — Tax legislation — Merger of a parent company established in one Member State with a subsidiary established in another Member State — Deductibility by the parent company of the subsidiary’s losses arising from its activity — Exclusion for non-resident subsidiaries

Case C‑123/11

Reports of Cases

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