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

Domstolens egne nøkkelord

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.

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