Court of Justice 6 September 2012, Case C-18/11: Judgment of the Court (Fourth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — The Commissioners for Her Majesty’s Revenue & Customs v Philips Electronics UK Ltd (Freedom of establishment — Tax legislation — Corporation tax — Tax relief — National legislation excluding the transfer of losses incurred in the national territory by a non-resident branch of a company established in another Member State to a company of the same group established in the national territory)

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