Court of Justice 21 February 2013, Case C-123/11: Judgment of the Court (Fourth Chamber) of 21 February 2013 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — A Oy (Freedom of establishment — Article 49 TFEU — Tax legislation — Merger of a parent company established in one Member State with a subsidiary established in another Member State — Deductibility by the parent company of the subsidiary’s losses arising from its activity — Exclusion for non-resident subsidiaries)

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