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
(2018/C 341/09)
Language of the case: Bulgarian
Applicant: GVC Services (Bulgaria) EOOD
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia
1.Should Article 2(a)(i) of, in conjunction with Annex I, Part A(ab), to, Directive 2011/96/EU (1) be interpreted as meaning that the expression ‘companies incorporated under the law of the United Kingdom’ also covers companies incorporated in Gibraltar?
2.Should Article 2(a)(iii) of, in conjunction with Annex I, Part B, to, Directive 2011/96/EU be interpreted as meaning that the expression ‘corporation tax in the United Kingdom’ also covers the corporation tax that has to be paid in Gibraltar?
(1) Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 2011 L 345, p. 8).