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Case C-48/13: Judgment of the Court (Grand Chamber) of 17 July 2014 (request for a preliminary ruling from the Østre Landsret — Denmark) — Nordea Bank Danmark A/S v Skatteministeriet (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)
ECLI:EU:UNKNOWN:62013CA0048
62013CA0048
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15.9.2014
Official Journal of the European Union
C 315/8
(Case C-48/13) (<span class="super">1</span>)
((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))
2014/C 315/11
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicant: Nordea Bank Danmark A/S
Defendant: Skatteministeriet
Operative part of the judgment
Articles 49 TFEU and 54 TFEU and Articles 31 and 34 of the Agreement on the European Economic Area of 2 May 1992 preclude legislation of a Member State under which, in the event of transfer by a resident company to a non-resident company in the same group of a permanent establishment situated in another Member State or in another State that is party to the Agreement on the European Economic Area, the losses previously deducted in respect of the establishment transferred are reincorporated into the transferring company’s taxable profit, in so far as the first Member State taxes both the profits made by that establishment before its transfer and those resulting from the gain made upon the transfer.
(<span class="super">1</span>) OJ C 101, 6.4.2013.