Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 02/05/2014

Subject: The Court affirmed that taxation which disadvantages undertakings linked, within a group, to companies established in another Member State constitutes indirect discrimination on the basis of the registered office of the companies.

Parties: Hervis Sport- és Divatkereskedelmi Kft.

Classification: Freedoms - Art. 15 Right of establishment

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