Request for a preliminary ruling from the Østre Landsret in the case Bevola and Jens W. Trock.

Does Article 49 TFEU preclude a national taxation scheme, such as that at issue in the main proceedings, under which it is possible to make deductions for losses in domestic branches, whilst it is not possible to make deductions for losses in branches situated in other Member States, including in conditions equivalent to those in the EU Court of Justice's judgment in Marks & Spencer, C-446/03, paragraphs 55 and 56, unless the group has elected international joint taxation on the terms as set out in the main proceedings? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen