Court of Justice (Grand Chamber) 1 April 2014, C‑80/12 (Felixstowe Dock and Railway Company Ltd and Others v The Commissioners for Her Majesty’s Revenue & Customs.)

JUDGMENT OF THE COURT (Grand Chamber) 1 April 2014 ( *1 ) ‛Reference for a preliminary ruling — Freedom of establishment — Corporation tax — Tax relief — Groups of companies and consortia — National legislation permitting losses to be transferred between a company belonging to a consortium and a company that is a member of a group which are connected by a ‘link company’ that is a member of both