Case C-458/18: Judgment of the Court (Fifth Chamber) of 2 April 2020 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — ‘GVC Services (Bulgaria)’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia (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 the last indent of Part B — Concepts of ‘companies incorporated under United Kingdom law’ and ‘United Kingdom corporation tax’ — Companies registered in Gibraltar which are subject to corporation tax there)