This document is an excerpt from the EUR-Lex website
Document 62004CJ0039
Резюме на решението
Резюме на решението
Freedom to provide services – Restrictions – Tax legislation – Corporation tax – National legislation restricting the benefit of a tax credit for research to research carried out in that Member State – Not permissible – Justification – None
(Art. 49 EC)
Article 49 EC precludes legislation of a Member State which restricts the benefit of a tax credit for research only to research carried out in that Member State.
Such legislation is, albeit indirectly, based upon the place of establishment of the provider of services and is consequently liable to restrict its cross-border activities. It cannot be justified by the need to safeguard the coherence of the tax system, to promote research or to ensure effective fiscal supervision.
(see paras 18, 20, 23-24, 26, operative part)