I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(Joined Cases C-398/16 and C-399/16) (<a id="ntc1-C_2018134EN.01000702-E0001" href="#ntr1-C_2018134EN.01000702-E0001"> (<span class="super note-tag">1</span>)</a>)
((Reference for a preliminary ruling - Articles 49 and 54 TFEU - Freedom of establishment - Tax legislation - Corporation tax - Advantages linked to the formation of a single tax entity - Exclusion of cross-border groups))
(2018/C 134/09)
Language of the case: Dutch
Applicants: X BV (C-398/16), X NV (C-399/16)
Defendant: Staatssecretaris van Financiën
1.Articles 49 and 54 TFEU must be interpreted as precluding national legislation, such as that at issue in the main proceedings, pursuant to which a parent company established in a Member State is not allowed to deduct interest in respect of a loan taken out with a related company in order to finance a capital contribution to a subsidiary established in another Member State, whereas if the subsidiary were established in the same Member State, the parent company could avail itself of that deduction by forming a tax-integrated entity with it.
2.Articles 49 and 54 TFEU must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, pursuant to which a parent company established in a Member State is not allowed to deduct from its profits capital losses derived from fluctuations in the exchange rate, in connection with the value of its shares in a subsidiary established in another Member State, where the same legislation does not provide, symmetrically, for tax to be levied on capital gains derived from those fluctuations.
(<a id="ntr1-C_2018134EN.01000702-E0001" href="#ntc1-C_2018134EN.01000702-E0001">(<span class="super">1</span>)</a> OJ C 371, 10.10.2016)