Court of Justice of the European Union · EU
Judgment of the Court (Third Chamber) of 17 December 2015.#Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling — Tax legislation — Corporation tax — Freedom of establishment — Non-resident permanent establishment — Avoidance of double taxation by exemption of the income of the non-resident permanent establishment — Taking account of losses incurred by that permanent establishment — Reincorporation of the losses deducted previously in the event that the non-resident establishment is transferred — Definitive losses.#Case C-388/14.
- Identifier
- CELEX 62014CJ0388
- Status
- decided
- Decided
- 17 December 2015
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62014CJ0388
- Source provider
- eurlex
- Retrieved
- 2026-08-27T14:05:23.334Z
Identifier
- CELEX: 62014CJ0388
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