||All England Reporter
|| All ER (D) 80 (Sep)
||Court of Justice of the European Union (Fourth Chamber)
Judges Bonichot (Rapporteur and President), Prechal, Schiemann, Bay Larsen, Jarašiunas
||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.
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.
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