Court of Justice of the European Union · Judgment
C-172/13European Commission v United Kingdom of Great Britain and Northern Ireland
- Decided
- 2015-02-03
- ECLI
- ECLI:EU:C:2015:50
- CELEX
- 62013CJ0172
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Failure of a Member State to fulfil obligations — Article 49 TFEU — Article 31 of the EEA Agreement — Corporation tax — Groups of companies — Group relief — Transfer of losses sustained by a non-resident subsidiary — Conditions — Date to be used for determining whether the losses of the non-resident subsidiary are definitive.
Interprets
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