Action in the case European Commission v United Kingdom.

The applicant claims that the Court of Justice of the European Union should declare that 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 obligations under Article 49 TFEU (freedom of establishment) and Article 31 of the Agreement on the European Economic Area.

C-172/13, 5 April 2013


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

H&I: Previews


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