By providing that the link company must be established in the UK in order for companies to be entitled to consortium group relief, UK tax legislation infringes freedom of establishment
Date of article: 01/04/2014
Daily News of: 01/04/2014
Country: 
EUROPE
Author: Court of Justice of the European Union
Article language: en
The fact that the ultimate parent company of the group and of the consortium as well as a number of intermediate companies are established in third States has no effect on the application of freedom of establishment in such a context