| Author (Corporate) | European Court of Justice: Press and Information Division |
|---|---|
| Series Title | Press Release |
| Series Details | No. 46, 2014 (1.4.14) |
| Publication Date | 01/04/2014 |
| Content Type | News |
|
By providing that the link company must be established in the UK in order for companies to be entitled to consortium group relief, UK tax legislation infringes freedom of establishment. The fact that the ultimate parent company of the group and of the consortium as well as a number of intermediate companies are established in third States has no effect on the application of freedom of establishment in such a context. |
|
| Source Link | http://curia.europa.eu/jcms/upload/docs/application/pdf/2014-04/cp140046en.pdf |
| Subject Categories | Internal Markets, Law |
| Countries / Regions | Europe, United Kingdom |
