Opinion of advocate general Kokott in the case Finanzamt Linz.

Article 49 TFEU in conjunction with Article 54 TFEU does preclude legal provisions of a Member State under which, in the context of group taxation, goodwill is to be amortised in the case where a holding is acquired in a domestic company, whereas such amortisation of goodwill may not be carried out in regard to acquisition of a holding in a non-resident corporation (in particular, a corporation established in another EU Member State).



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Rubriek: Europees belastingrecht

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