European Union · cjeu_case

Judgment of the Court (First Chamber) of 19 June 2019.#Skatteverket v Holmen AB.#Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Application to a sub-subsidiary — Legislation of the State of establishment of the parent company requiring direct ownership of the subsidiary — Legislation of the State of establishment of the subsidiary restricting the set-off of losses and prohibiting them from being set off in the year of liquidation.#Case C-608/17.

EU law (EUR-Lex)
Key facts
Organisation European Union
Document type cjeu_case
Adoption date
Source EU law (EUR-Lex)