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Case C-66/14: Judgment of the Court (Fourth Chamber) of 6 October 2015 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz (Reference for a preliminary ruling — Articles 49 TFEU, 54 TFEU, 107 TFEU and 108(3) TFEU — Freedom of establishment — State aid — Taxation of groups of companies — Acquisition of a holding in a subsidiary — Depreciation of the goodwill — Limitation on holdings in resident companies)

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  • Published: 2015-10-06
  • Corporate author(s): Court of Justice
  • Subject: amortisation, basis of tax assessment, goodwill, parent company, right of establishment, State aid, subsidiary
  • OJ : JOC_2015_398_R_0004
  • IMMC : 20151113-036:ARR-C-0066-2014
  • CELEX : 62014CA0066
  • PLANJO : 20151113-036

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ISSN 2363-202X
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