CELEX: 62016CA0650
Language: en
Date: 2018-06-12 00:00:00
Title: Case C-650/16: Judgment of the Court (Grand Chamber) of 12 June 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — A/S Bevola, Jens W. Trock ApS v Skatteministeriet (Reference for a preliminary ruling — Article 49 TFEU — Corporation tax — Freedom of establishment — Resident company — Taxable profits — Tax relief — Deduction of losses incurred by resident permanent establishments — Authorised — Deduction of losses incurred by non-resident permanent establishments — Excluded — Exception — Optional scheme of international joint taxation)

201807200392012782018/C 276/046502016CJC27620180806EN01ENINFO_JUDICIAL201806123311Case C-650/16: Judgment of the Court (Grand Chamber) of 12 June 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — A/S Bevola, Jens W. Trock ApS v Skatteministeriet (Reference for a preliminary ruling — Article 49 TFEU — Corporation tax — Freedom of establishment — Resident company — Taxable profits — Tax relief — Deduction of losses incurred by resident permanent establishments — Authorised — Deduction of losses incurred by non-resident permanent establishments — Excluded — Exception — Optional scheme of international joint taxation)
 ---documentbreak--- C2762018EN310120180612EN00043131Judgment of the Court (Grand Chamber) of 12 June 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — A/S Bevola, Jens W. Trock ApS v Skatteministeriet
   (Case C-650/16) (
         1
      )
   ‛(Reference for a preliminary ruling — Article 49 TFEU — Corporation tax — Freedom of establishment — Resident company — Taxable profits — Tax relief — Deduction of losses incurred by resident permanent establishments — Authorised — Deduction of losses incurred by non-resident permanent establishments — Excluded — Exception — Optional scheme of international joint taxation)’2018/C 276/04Language of the case: Danish
      Referring court
   
   Østre Landsret
   
      Parties to the main proceedings
   
   
      Applicants: A/S Bevola, Jens W. Trock ApS
   
      Defendant: Skatteministeriet
   
      Operative part of the judgment
   
   Article 49 TFEU must be interpreted as precluding legislation of a Member State under which it is not possible for a resident company which has not opted for an international joint taxation scheme, such as that at issue in the main proceedings, to deduct from its taxable profits losses incurred by a permanent establishment in another Member State, where, first, that company has exhausted the possibilities of deducting those losses available under the law of the Member State in which the establishment is situated and, second, it has ceased to receive any income from that establishment, so that there is no longer any possibility of the losses being taken into account in that Member State, which is for the national court to ascertain.
   (
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      )	OJ C 63, 27.2.2017.