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Document C2007/235/05
Case C-231/05: Judgment of the Court (Grand Chamber) of 18 July 2007 (reference for a preliminary ruling from the Korkein hallinto-oikeus) — Oy AA (Freedom of establishment — Corporate tax legislation — Ability of a company to deduct sums paid by way of intra-group transfer — Obligation on the transferee company also to have its establishment in the Member State concerned)
Case C-231/05: Judgment of the Court (Grand Chamber) of 18 July 2007 (reference for a preliminary ruling from the Korkein hallinto-oikeus) — Oy AA (Freedom of establishment — Corporate tax legislation — Ability of a company to deduct sums paid by way of intra-group transfer — Obligation on the transferee company also to have its establishment in the Member State concerned)
Case C-231/05: Judgment of the Court (Grand Chamber) of 18 July 2007 (reference for a preliminary ruling from the Korkein hallinto-oikeus) — Oy AA (Freedom of establishment — Corporate tax legislation — Ability of a company to deduct sums paid by way of intra-group transfer — Obligation on the transferee company also to have its establishment in the Member State concerned)
SL C 235, 6.10.2007, p. 3–4
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
6.10.2007 |
EN |
Official Journal of the European Union |
C 235/3 |
Judgment of the Court (Grand Chamber) of 18 July 2007 (reference for a preliminary ruling from the Korkein hallinto-oikeus) — Oy AA
(Case C-231/05) (1)
(Freedom of establishment - Corporate tax legislation - Ability of a company to deduct sums paid by way of intra-group transfer - Obligation on the transferee company also to have its establishment in the Member State concerned)
(2007/C 235/05)
Language of the case: Finnish
Referring court
Korkein hallinto-oikeu
Parties to the main proceedings
Applicant: Oy AA
Re:
Reference for a preliminary ruling — Korkein hallinto-oikeus — Interpretation of Articles 43, 56 and 58 EC — Income tax legislation — Deductibility by a company of sums paid as an intra-group transfer conditional on the transferee company also having its establishment in the Member State concerned
Operative part of the judgment
Article 43 EC does not preclude a system instituted by legislation of a Member State, such as that at issue in the main proceedings, whereby a subsidiary resident in that Member State may not deduct an intra-group financial transfer which it makes in favour of its parent company from its taxable income unless that parent company has its establishment in that same Member State.