Court of Justice (First Chamber) 19 June 2019, C-608/17 (Skatteverket v Holmen AB.)

JUDGMENT OF THE COURT (First Chamber) 19 June 2019 ( *1 ) ( 1 ) (Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Application to a sub-subsidiary — Legislation of the State of establishment of the parent company requiring direct ownership of the subsidiary —