C-650/16A/S Bevola and Jens W. Trock ApS v Skatteministeriet

Domstolens egne nøkkelord

Reference for a preliminary ruling — Article 49 TFEU — Corporation tax — Freedom of establishment — Resident company — Taxable profits — Tax relief — Deduction of losses incurred by resident permanent establishments — Authorised — Deduction of losses incurred by non-resident permanent establishments — Excluded — Exception — Optional scheme of international joint taxation.

Tolker