Court of Justice (Grand Chamber) 12 June 2018, C-650/16 (A/S Bevola and Jens W. Trock ApS v Skatteministeriet.)

JUDGMENT OF THE COURT (Grand Chamber) 12 June 2018 ( *1 ) (Reference for a preliminary ruling — Article 49 TFEU — Corporation tax — Freedom of establishment — Resident company — Taxable profits — Tax relief — Deduction of losses incurred by resident permanent establishments — Authorised — Deduction of losses incurred by non-resident permanent establishments — Excluded — Exception — Optional