CELEX: 62018CN0458
Language: en
Date: 2018-07-12 00:00:00
Title: Case C-458/18: Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 12 July 2018 — GVC Services (Bulgaria) EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia

24.9.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 341/8
            
         
      Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 12 July 2018 — GVC Services (Bulgaria) EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia
      (Case C-458/18)
      (2018/C 341/09)
      Language of the case: Bulgarian
      
         Referring court
      
      Administrativen sad Sofia-grad
      
         Parties to the main proceedings
      
      
         Applicant: GVC Services (Bulgaria) EOOD
      
         Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia
      
         Questions referred
      
      
                  1.
               
               
                  Should Article 2(a)(i) of, in conjunction with Annex I, Part A(ab), to, Directive 2011/96/EU (1) be interpreted as meaning that the expression ‘companies incorporated under the law of the United Kingdom’ also covers companies incorporated in Gibraltar?
               
            
                  2.
               
               
                  Should Article 2(a)(iii) of, in conjunction with Annex I, Part B, to, Directive 2011/96/EU be interpreted as meaning that the expression ‘corporation tax in the United Kingdom’ also covers the corporation tax that has to be paid in Gibraltar?
               
            
         (1)  Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 2011 L 345, p. 8).