Reference for a preliminary ruling from High Court of Justice Queen's Bench Division in the case Prospector Offshore Drilling and Others.

Do Articles 49, 56 or 63 TFEU preclude legislation, such as Part 8ZA of the Corporation Tax Act 2010, which governs the relief for expenditure available in relation to the UK taxable profits of a company providing drilling services to the oil industry (an "oil contractor") from activities (the "affected trade") involving the use of certain types of assets ("relevant assets") leased from a person "associated" with the oil contractor.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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