14.5.2011

Official Journal of the European Union

C 145/17

(Case C-123/11)

2011/C 145/24

Language of the case: Finish

Referring court

Parties to the main proceedings

Applicant: A Oy

Defendant: Veronsaajien oikeudenvalvontayksikkö and Valtiovarainministerio

Questions referred

1.Do Article 49 TFEU and Article 54 TFEU require that the acquiring company is entitled to deduct in its taxation losses incurred in previous years by a company merging with it, which has resided in another Member State where it has incurred the losses in connection with business activities, when the acquiring company will not have a fixed place of business in the resident state of the acquired company and when, under national legislation, the acquiring company is entitled to deduct the losses of an acquired company, if the acquired company was Finnish or if the losses had been incurred in a fixed place of business located in this state?

2.If the answer to the first question is affirmative, do Article 49 TFEU and Article 54 TFEU have a bearing on whether the loss to be deducted is calculated in accordance with the tax legislation of the acquiring company’s state of residence, or should the losses consolidated in the acquired company’s state of residence be considered as the deductible losses?