TAXATION, WHICH DISADVANTAGES UNDERTAKINGS LINKED, WITHIN A GROUP, TO COMPANIES ESTABLISHED IN ANOTHER MEMBER STATE, CONSTITUTES INDIRECT DISCRIMINATION AND IS CONTRARY TO THE FREEDOM OF ESTABLISHMENT

Author

(Judgment of the Court of Justice of the EU in Case C‑385/12, Hervis Sport- és Divatkereskedelmi) Viktoriya Petrikova [1]   The article examines the approach of the CJEU to de facto discrimination in the context of a request for a preliminary ruling concerning the interpretation of Articles 49 and 54 TFEU by a Hungarian court….

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