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Court of Justice of the European Union · Judgment

C‑18/11The Commissioners for Her Majesty’s Revenue & Customs v Philips Electronics UK Ltd

Decided
2012-09-06
ECLI
ECLI:EU:C:2012:532
CELEX
62011CJ0018
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment – Tax legislation – Corporation tax – Group relief – National legislation excluding the transfer of losses incurred in the national territory by a non-resident branch of a company established in another Member State to a company of the same group established in the national territory.

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