CELEX: C2007/235/05
Language: en
Date: 2007-10-06 00:00:00
Title: 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)

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.
   
      (1)  OJ C 193, 6.8.2005.