CELEX: 62016CN0650
Language: en
Date: 2016-12-19 00:00:00
Title: 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

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)