Opinion of advocate general Kokott in the case Commission v UK.

According to the Commission, by imposing conditions on cross-border group relief that make it virtually impossible in practice to obtain such relief and by restricting such relief to periods after 1 April 2006, the United Kingdom has failed to comply with its EU obligations. Kokott proposes that the Court should dismiss the action. As the contested United Kingdom rules on group relief go even further than is required by European Union law in that they provide for cross-border relief in certain cases, they are not contrary to the freedom of establishment. The second plea in law should also be rejected because the United Kingdom was not obliged under European Union law to amend its legislation on group relief at all.

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

H&I: Previews


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