H&I 2019/334
Memira Holding. Finality of losses. Losses of a subsidiary established in another Member State where that subsidiary has been absorbed by merger. Court of Justice
CJ 19-06-2019, C-607/17 (Uitspraak) (Memira Holding)
- Instantie
Court of Justice of the European Union
- Datum
19 juni 2019
- Zaaknummer
C-607/17
- Roepnaam
Memira Holding
- JCDI
JCDI:ADS91145:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
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
Memira Holding. Finality of losses. Losses of a subsidiary established in another Member State where that subsidiary has been absorbed by merger. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Memira Holding. For the purposes of the assessment of the finality of the 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), the fact that the subsidiary’s Member State of establishment does not does not allow the losses of one company to be transferred, in the event ... Verder lezen? Log in om dit document te bekijken.