Source: All England Reporter
Publisher Citation: [2012] All ER (D) 80 (Sep)
Court: Court of Justice of the European Union (Fourth Chamber)

Judges Bonichot (Rapporteur and President), Prechal, Schiemann, Bay Larsen, Jarašiunas

Judgment Dates: 6 September 2012


European Union - Taxation - Transferring group relief - United Kingdom subsidiary of Netherlands company seeking to deduct losses of subsidiary of joint venture of parent company - Whether relevant provision to be interpreted as precluding legislation of member state - Deductions allowed where taxpayer proved that certain deductions related to genuine and proper transactions and did not exceed the normal limit - Treaty on the Functioning of the European Union, art 49.

The Case

European Union Taxation. The Court of Justice of the European Union made a preliminary ruling on EC Treaty, art 43, concerning the application of the legislation relating to group relief allowed to some companies which were members of a consortium.

Practice Areas

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