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Rechtssache C-414/06: Urteil des Gerichtshofs (Vierte Kammer) vom 15. Mai 2008 (Vorabentscheidungsersuchen des Bundesfinanzhofs — Deutschland) — Lidl Belgium GmbH & Co. KG/Finanzamt Heilbronn (Niederlassungsfreiheit — Direkte Besteuerung — Berücksichtigung von Verlusten aus einer Betriebsstätte in einem Mitgliedstaat die zu einer Gesellschaft gehört, die ihren satzungsmäßigen Sitz in einem anderen Mitgliedstaat hat)
Ní ann don doiciméad seo i nGaeilge.
- Uimhir CELEX:
- 62006CA0414
- Foirm:
- Faisnéis bhreithiúnach
- Údar:
- An Chúirt Bhreithiúnais
- Dáta doiciméid:
- 15/05/2008
Judgment of the Court (Fourth Chamber) of 15 May 2008.#Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom of establishment - Direct taxation - Taking account of losses incurred by a permanent establishment situated in a Member State and belonging to a company which has its registered office in another Member State.#Case C-414/06.
Ní ann don doiciméad seo i nGaeilge.
Aitheantóir ECLI: ECLI:EU:C:2008:278
- Uimhir CELEX:
- 62006CJ0414
- Foirm:
- Breithiúnas
- Údar:
- An Chúirt Bhreithiúnais
- Dáta doiciméid:
- 15/05/2008
Opinion of Advocate General Sharpston delivered on 14 February 2008. # Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Freedom of establishment - Direct taxation - Taking account of losses incurred by a permanent establishment situated in a Member State and belonging to a company which has its registered office in another Member State. # Case C-414/06.
Ní ann don doiciméad seo i nGaeilge.
Aitheantóir ECLI: ECLI:EU:C:2008:88
- Uimhir CELEX:
- 62006CC0414
- Foirm:
- Aighneacht an Abhcóide Ginearálta
- Údar:
- An Chúirt Bhreithiúnais
- Dáta doiciméid:
- 14/02/2008
Fearann: Uile, Uimhir Celex: 62006C?0414, Teanga chuardaigh: Gaeilge