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European Union
Nordea Bank Danmark A/S v Skatteministeriet (C-48/13)
Judgment
Consideration of the question referred
32

Nordea Bank Danmark A/S v Skatteministeriet (C-48/13)

Judgment of 17 Jul 2014law://eu/cjeu/2013/c-48-13/para_32@2026-11-10

32It should be recalled that the balanced allocation of the power to impose taxes has the objective of safeguarding the symmetry between the right to tax profits and the right to deduct losses (see the judgment in K, C‑322/11, EU:C:2013:716, paragraph 51 and the case-law cited).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-48/13 · ECLI:EU:C:2014:2087
Decided: 17 Jul 2014
Procedure: Preliminary reference · referred by the Østre Landsret (Denmark)
Applicant: Nordea Bank Danmark A/S
Defendant: Skatteministeriet
Rapporteur: J.-C. Bonichot
Advocate General: J. Kokott
Bench: 13 judges
V. Skouris, K. Lenaerts, A. Tizzano, R. Silva de Lapuerta, M. Ilešič, E. Juhász, A. Borg Barthet, A. Rosas, J. Malenovský, J.-C. Bonichot, C. Vajda, S. Rodin, F. Biltgen
Language: Danish
Official: CURIA · EUR-Lex 62013CJ0048

Topics

Freedom of establishment Taxation

History · 1 version

17 Jul 2014Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 14: Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics (C-6/16); BX v État belge (C-150/25); Finanzamt B v W AG (C-538/20); B and Others v Administration des contributions directes (C-749/18); AURES Holdings a.s. v Odvolací finanční ředitelství (C-405/18); Frank Montag v Finanzamt Köln-Mitte (C-480/17); A/S Bevola and Jens W. Trock ApS v Skatteministeriet (C-650/16)6 provisions; Hornbach-Baumarkt-AG v Finanzamt Landau (C-382/16); X v Ministerraad (C-68/15); Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin (C-388/14)2 provisions; Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz (C-66/14); J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën (C-10/14, C-14/14, C-17/14); Groupe Steria SCA v Ministère des Finances et des Comptes publics (C-386/14); European Commission v United Kingdom of Great Britain and Northern Ireland (C-172/13)
Cites 9: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Compagnie de Saint-Gobain, Zweigniederlassung Deutschland v Finanzamt Aachen-Innenstadt (C-307/97); K (C-322/11)2 provisions; Argenta Spaarbank NV v Belgische Staat (C-350/11); Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie (C-170/05); Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique (C-418/07); The Commissioners for Her Majesty’s Revenue & Customs v Philips Electronics UK Ltd (C-18/11); Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn (C-414/06); Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes) (C-446/03)