Rättskällor med officiella primärkällor

Utskrivet ·

Skip to main content
Skip to the answer
ExploreWorldAIExploreWorldAI

Back to the decisions

Court of Justice of the European Union · Judgment

C‑123/11A Oy

Decided
2013-02-21
ECLI
ECLI:EU:C:2013:84
CELEX
62011CJ0123
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment — Article 49 TFEU — Tax legislation — Merger of a parent company established in one Member State with a subsidiary established in another Member State — Deductibility by the parent company of the subsidiary’s losses arising from its activity — Exclusion for non-resident subsidiaries.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit