Court of Justice (Fourth Chamber) 6 September 2012, C‑18/11 (The Commissioners for Her Majesty’s Revenue & Customs v Philips Electronics UK Ltd.)

JUDGMENT OF THE COURT (Fourth Chamber) 6 September 2012 ( *1 ) ‛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’ In Case C-18/11, REFERENCE