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Document 62016CN0650
Case C-650/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 19 December 2016 — A/S Bevola, Jens W. Trock ApS v Skatteministeriet
Case C-650/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 19 December 2016 — A/S Bevola, Jens W. Trock ApS v Skatteministeriet
Case C-650/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 19 December 2016 — A/S Bevola, Jens W. Trock ApS v Skatteministeriet
OJ C 63, 27.2.2017, p. 18–18
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
27.2.2017 |
EN |
Official Journal of the European Union |
C 63/18 |
Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 19 December 2016 — A/S Bevola, Jens W. Trock ApS v Skatteministeriet
(Case C-650/16)
(2017/C 063/25)
Language of the case: Danish
Referring court
Østre Landsret
Parties to the main proceedings
Applicants: A/S Bevola, Jens W. Trock ApS
Defendant: Skatteministeriet
Question referred
Does Article 49 TFEU preclude a national taxation scheme, such as that at issue in the main proceedings, under which it is possible to make deductions for losses in domestic branches, whilst it is not possible to make deductions for losses in branches situated in other Member States, including in conditions equivalent to those in the EU Court of Justice’s judgment in Marks & Spencer, C-446/03, (1) paragraphs 55 and 56, unless the group has elected international joint taxation on the terms as set out in the main proceedings?
(1) (EU:C:2005:763)