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Court of Justice of the European Union · Judgment

C‑80/12Felixstowe Dock and Railway Company Ltd and Others v The Commissioners for Her Majesty’s Revenue & Customs

Decided
2014-04-01
ECLI
ECLI:EU:C:2014:200
CELEX
62012CJ0080
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Freedom of establishment — Corporation tax — Tax relief — Groups of companies and consortia — National legislation permitting losses to be transferred between a company belonging to a consortium and a company that is a member of a group which are connected by a ‘link company’ that is a member of both the group and the consortium — Residence condition for the ‘link company’ — Discrimination on the basis of where the corporate seat is located — Ultimate group parent company established in a third State and owning the companies which are seeking to transfer losses through companies established in third States.

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.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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