Court move on R&D corporate tax breaks

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Series Details 10.12.04
Publication Date 10/12/2004
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Article considers a preliminary opinion of the European Court of Justice, issued on 9 December 2004. If the ruling is upheld, companies will be able to claim tax relief on research and development in one Member State, whilst actually carrying out the research elsewhere in the European Union.
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Europa: Eur-lex: Case-law: CURIA: Case C-39/04 http://curia.europa.eu/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&docrequire=opinions&numaff=&datefs=&datefe=&nomusuel=fournier&domaine=&mots=&resmax=100
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