H&I 2019/335
Holmen. Finality of non-resident subsidiary’s losses. Court of Justice
CJ 19-06-2019, C-608/17 (Uitspraak) (Holmen)
- Instantie
Court of Justice of the European Union
- Datum
19 juni 2019
- Zaaknummer
C-608/17
- Roepnaam
Holmen
- JCDI
JCDI:ADS91146:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Vennootschapsbelasting / Verliesverrekening
Vennootschapsbelasting / Winstbepaling
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 19‑06‑2019
Conclusie, Court of Justice of the European Union (Advocate General), 10‑01‑2019
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 24‑10‑2017
Essentie
Holmen. Finality of non-resident subsidiary’s losses. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Holmen. The concept of final losses of a non-resident subsidiary, within the meaning of paragraph 55 of the judgment of 13 December 2005, Marks & Spencer (C‑446/03, EU:C:2005:763), does not apply to a sub-subsidiary unless all the intermediate companies between the parent company applying for group relief and the sub-subsidiary sustaining losses that could be regarded as final are not established in the same Member State. For the purposes of the assessment of the finality of a non-resident ... Verder lezen? Log in om dit document te bekijken.