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SVInfo
- Referral date: 12-07-2018
- Show case reference
- Opinion date: 24-10-2019
- Ruling date: 01-04-2020
- AG: Hogan
References in this case
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24.9.2018 |
EN |
Official Journal of the European Union |
C 341/8 |
Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 12 July 2018 — GVC Services (Bulgaria) EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia
(Case C-458/18)
(2018/C 341/09)
Language of the case: Bulgarian
Referring court
Administrativen sad Sofia-grad
Parties to the main proceedings
Applicant: GVC Services (Bulgaria) EOOD
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia
Questions referred
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1. |
Should Article 2(a)(i) of, in conjunction with Annex I, Part A(ab), to, Directive 2011/96/EU (1) be interpreted as meaning that the expression ‘companies incorporated under the law of the United Kingdom’ also covers companies incorporated in Gibraltar? |
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2. |
Should Article 2(a)(iii) of, in conjunction with Annex I, Part B, to, Directive 2011/96/EU be interpreted as meaning that the expression ‘corporation tax in the United Kingdom’ also covers the corporation tax that has to be paid in Gibraltar? |
(1) Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 2011 L 345, p. 8).