CELEX: 62013CA0172
Language: en
Date: 2015-02-03 00:00:00
Title: Case C-172/13: Judgment of the Court (Grand Chamber) of 3 February 2015 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Article 49 TFEU — Article 31 of the EEA Agreement — Corporation tax — Groups of companies — Group relief — Transfer of losses sustained by a non-resident subsidiary — Conditions — Date to be used for determining whether the losses of the non-resident subsidiary are definitive)

30.3.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 107/2
            
         
      Judgment of the Court (Grand Chamber) of 3 February 2015 — European Commission v United Kingdom of Great Britain and Northern Ireland
      (Case C-172/13) (1)
      
      ((Failure of a Member State to fulfil obligations - Article 49 TFEU - Article 31 of the EEA Agreement - Corporation tax - Groups of companies - Group relief - Transfer of losses sustained by a non-resident subsidiary - Conditions - Date to be used for determining whether the losses of the non-resident subsidiary are definitive))
      (2015/C 107/02)
      Language of the case: English
      
         Parties
      
      
         Applicant: European Commission (represented by: W. Roels and R. Lyal, acting as Agents)
      
         Defendant: United Kingdom of Great Britain and Northern Ireland (represented by: V. Kaye, S. Brighouse and A. Robinson, acting as Agents, assisted by D. Ewart QC and S. Ford, Barrister)
      
         Interveners in support of the defendant: Federal Republic of Germany (represented by: T. Henze and K. Petersen, acting as Agents), Kingdom of Spain (represented by: A. Rubio González and A. Gavela Llopis, acting as Agents), Kingdom of the Netherlands (represented by: M.K. Bulterman and J. Langer, acting as Agents), Republic of Finland (represented by: S. Hartikainen, acting as Agent)
      
         Operative part of the judgment
      
      The Court:
      
                  1)
               
               
                  Dismisses the action;
               
            
                  2)
               
               
                  Orders the European Commission to pay the costs;
               
            
                  3)
               
               
                  Orders the Federal Republic of Germany, the Kingdom of Spain, the Kingdom of the Netherlands and the Republic of Finland to bear their own costs.
               
            
         (1)  OJ C 207, 20.7.2013.