Court of Justice (Fourth Chamber) 21 February 2013, C‑123/11 (A Oy.)

JUDGMENT OF THE COURT (Fourth Chamber) 21 February 2013 ( *1 ) ‛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’ In Case C-123/11, REQUEST