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Court of Justice of the European Union · Judgment

C-458/18„GVC Services (Bulgaria)“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia

Decided
2020-04-02
ECLI
ECLI:EU:C:2020:266
CELEX
62018CJ0458
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 2(a)(i) and (iii) and Annex I, Part A (ab), and Part B, last indent – Definition of ‘Companies incorporated under the law of the United Kingdom’ and ‘corporation tax in the United Kingdom’ – Companies registered in Gibraltar and subject to corporation tax there.

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
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    • Model card and audit published under the EU AI Act

    Model cardAudit