Rättskällor med officiella primärkällor

Utskrivet ·

Skip to main content
Skip to the answer

Back to the decisions

Court of Justice of the European Union · Judgment

C-608/17Skatteverket v Holmen AB

Decided
2019-06-19
ECLI
ECLI:EU:C:2019:511
CELEX
62017CJ0608
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Application to a sub-subsidiary — Legislation of the State of establishment of the parent company requiring direct ownership of the subsidiary — Legislation of the State of establishment of the subsidiary restricting the set-off of losses and prohibiting them from being set off in the year of liquidation.

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

    Model cardAudit