- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-650/16: Judgment of the Court (Grand Chamber) of 12 June 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — A/S Bevola, Jens W. Trock ApS v Skatteministeriet (Reference for a preliminary ruling — Article 49 TFEU — Corporation tax — Freedom of establishment — Resident company — Taxable profits — Tax relief — Deduction of losses incurred by resident permanent establishments — Authorised — Deduction of losses incurred by non-resident permanent establishments — Excluded — Exception — Optional scheme of international joint taxation)
ECLI:EU:UNKNOWN:62016CA0650
62016CA0650
With us you find everything. Try it now!
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
(Case C-650/16) (*1)
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicants: A/S Bevola, Jens W. Trock ApS
Defendant: Skatteministeriet
Operative part of the judgment
Article 49 TFEU must be interpreted as precluding legislation of a Member State under which it is not possible for a resident company which has not opted for an international joint taxation scheme, such as that at issue in the main proceedings, to deduct from its taxable profits losses incurred by a permanent establishment in another Member State, where, first, that company has exhausted the possibilities of deducting those losses available under the law of the Member State in which the establishment is situated and, second, it has ceased to receive any income from that establishment, so that there is no longer any possibility of the losses being taken into account in that Member State, which is for the national court to ascertain.
*
Language of the case: Danish.