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SVInfo
- Referral date: 28-01-2013
- Show case reference
- Opinion date: 13-03-2014
- Ruling date: 17-07-2014
- AG: Kokott
References in this case
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6.4.2013 |
EN |
Official Journal of the European Union |
C 101/11 |
Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 28 January 2013 — Nordea Bank Danmark A/S v Skatteministeriet (Ministry of Taxation)
(Case C-48/13)
2013/C 101/24
Language of the case: Danish
Referring court
Østre Landsret
Parties to the main proceedings
Applicant: Nordea Bank Danmark A/S
Defendant: Skatteministeriet (Ministry of Taxation)
Question referred
Are Article 49 TFEU, read together with Article 54 (formerly Article 43 EC, read together with Article 48) and Article 31 of the EEA Agreement, read together with Article 34, to be interpreted as precluding a Member State, which allows a company situated in that State to deduct losses on an ongoing basis from a permanent establishment situated in another Member State, from making full recapture from the company of the losses arising from the permanent establishment (in so far as they are not matched with profits in future years) in the event of the permanent establishment closing down, in connection with which part of the establishment’s business is transferred to an affiliated company within the group which is resident in the same State as the permanent establishment, and where it must be assumed that the possibilities for applying the losses in question have been exhausted?