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Case Law C-388/14 (17/12/2015)

Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 12/17/2015

Subject: The Court affirmed that Article 49 TFEU does not preclude a Member State’s tax regime under which, in the event of transfer by a resident company to a non-resident company within the same group of a permanent establishment situated in another Member State, the losses previously deducted in respect of the establishment transferred are reincorporated into the taxable profit of the transferring company where, under a double taxation convention, the income of such a permanent establishment is exempt from tax in the Member State in which the company to which that establishment belonged has its seat. Moreover, according to the Court, Article 49 TFEU does not preclude a Member State’s tax regime which, in the event of transfer by a resident company to a non-resident company within the same group of a permanent establishment situated in another Member State, excludes the possibility, for the resident company, of taking into account in its tax base the losses of the establishment transferred where, under a double taxation convention, the exclusive power to tax the profits of that establishment lies with the Member State in which the establishment is situated

Parties: Timac Agro Deutschland

Classification: Freedoms - Art. 15 Right of establishment

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