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European Union
A/S Bevola and Jens W. Trock ApS v Skatteministeriet (C-650/16)
Consideration of the question referred
Preliminary observations
17

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

Judgment of 12 Jun 2018law://eu/cjeu/2016/c-650-16/para_17@2026-11-10

17Those considerations also apply where a company established in one Member State carries on business in another Member State through a permanent establishment (judgment of 15 May 2008, Lidl Belgium, C‑414/06, EU:C:2008:278, paragraph 20).

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

Key facts

Court: Court of Justice · Grand Chamber
Case: C-650/16 · ECLI:EU:C:2018:424
Decided: 12 Jun 2018
Procedure: Preliminary reference · referred by the Østre Landsret (High Court of Eastern Denmark, Denmark)
Applicants: A/S Bevola; Jens W. Trock ApS
Defendant: Skatteministeriet
Rapporteur: J.‑C. Bonichot
Advocate General: M. Campos Sánchez-Bordona
Bench: 13 judges
K. Lenaerts, A. Tizzano, M. Ilešič, L. Bay Larsen, A. Rosas, J. Malenovský, J.‑C. Bonichot, M. Safjan, D. Šváby, A. Prechal, C. Lycourgos, M. Vilaras, E. Regan
Language: Danish
Official: CURIA · EUR-Lex 62016CJ0650

Topics

Freedom of establishment Internal taxation

History · 1 version

12 Jun 2018Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 11: Cofidis v Autoridade Tributária e Aduaneira (C-340/22); Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia (C-601/23); VP CAPITAL NV v Belgische Staat (C-414/21)2 provisions; Finanzamt B v W AG (C-538/20)3 provisions; Novo Banco SA v Junta de Andalucía (C-712/19); B and Others v Administration des contributions directes (C-749/18); AURES Holdings a.s. v Odvolací finanční ředitelství (C-405/18); Argenta Spaarbank NV v Belgische Staat (C-459/18)2 provisions; X-GmbH v Finanzamt Stuttgart - Körperschaften (C-135/17); EV v Finanzamt Lippstadt (C-685/16); NN A/S v Skatteministeriet (C-28/17)
Cites 17: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Wolfram Bechtel and Marie-Laure Bechtel v Finanzamt Offenburg (C-20/16); X BV and X NV v Staatssecretaris van Financiën (C-398/16, C-399/16); Inspecteur van de Belastingdienst/Noord/kantoor Groningen and Others v SCA Group Holding BV and Others (C-39/13, C-40/13, C-41/13); X Holding BV v Staatssecretaris van Financiën (C-337/08); Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes) (C-446/03); Finanzamt Speyer-Germersheim v STEKO Industriemontage GmbH (C-377/07); Oy AA (C-231/05); Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin (C-388/14); Commission of the European Communities v French Republic (C-270/83); Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn (C-414/06); Masco Denmark ApS and Damixa ApS v Skatteministeriet (C-593/14); Proceedings brought by A Oy (C-292/16); European Commission v United Kingdom of Great Britain and Northern Ireland (C-172/13); A/S Bevola and Jens W. Trock ApS v Skatteministeriet (C-650/16); Max-Heinz Feilen v Finanzamt Fulda (C-123/15); Nordea Bank Danmark A/S v Skatteministeriet (C-48/13)