This document is an excerpt from the EUR-Lex website
Document 62013CA0172
Case C-172/13: Judgment of the Court (Grand Chamber) of 3 February 2015 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Article 49 TFEU — Article 31 of the EEA Agreement — Corporation tax — Groups of companies — Group relief — Transfer of losses sustained by a non-resident subsidiary — Conditions — Date to be used for determining whether the losses of the non-resident subsidiary are definitive)
Case C-172/13: Judgment of the Court (Grand Chamber) of 3 February 2015 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Article 49 TFEU — Article 31 of the EEA Agreement — Corporation tax — Groups of companies — Group relief — Transfer of losses sustained by a non-resident subsidiary — Conditions — Date to be used for determining whether the losses of the non-resident subsidiary are definitive)
Case C-172/13: Judgment of the Court (Grand Chamber) of 3 February 2015 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Article 49 TFEU — Article 31 of the EEA Agreement — Corporation tax — Groups of companies — Group relief — Transfer of losses sustained by a non-resident subsidiary — Conditions — Date to be used for determining whether the losses of the non-resident subsidiary are definitive)
OJ C 107, 30.3.2015, p. 2–2
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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30.3.2015 |
EN |
Official Journal of the European Union |
C 107/2 |
Judgment of the Court (Grand Chamber) of 3 February 2015 — European Commission v United Kingdom of Great Britain and Northern Ireland
(Case C-172/13) (1)
((Failure of a Member State to fulfil obligations - Article 49 TFEU - Article 31 of the EEA Agreement - Corporation tax - Groups of companies - Group relief - Transfer of losses sustained by a non-resident subsidiary - Conditions - Date to be used for determining whether the losses of the non-resident subsidiary are definitive))
(2015/C 107/02)
Language of the case: English
Parties
Applicant: European Commission (represented by: W. Roels and R. Lyal, acting as Agents)
Defendant: United Kingdom of Great Britain and Northern Ireland (represented by: V. Kaye, S. Brighouse and A. Robinson, acting as Agents, assisted by D. Ewart QC and S. Ford, Barrister)
Interveners in support of the defendant: Federal Republic of Germany (represented by: T. Henze and K. Petersen, acting as Agents), Kingdom of Spain (represented by: A. Rubio González and A. Gavela Llopis, acting as Agents), Kingdom of the Netherlands (represented by: M.K. Bulterman and J. Langer, acting as Agents), Republic of Finland (represented by: S. Hartikainen, acting as Agent)
Operative part of the judgment
The Court:
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1) |
Dismisses the action; |
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2) |
Orders the European Commission to pay the costs; |
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3) |
Orders the Federal Republic of Germany, the Kingdom of Spain, the Kingdom of the Netherlands and the Republic of Finland to bear their own costs. |