Judgment of the Court (Fifth Chamber) of 2 April 2020.#„GVC Services (Bulgaria)“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 2(a)(i) and (iii) and Annex I, Part A (ab), and Part B, last indent – Definition of ‘Companies incorporated under the law of the United Kingdom’ and ‘corporation tax in the United Kingdom’ – Companies registered in Gibraltar and subject to corporation tax there.#Case C-458/18.