Court of Justice 10 March 2022, C-538/20 (Finanzamt B v W AG.)

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European Union · · · 10-03-2022

OPINION OF ADVOCATE GENERAL COLLINS delivered on 10 March 2022 ( 1 ) Case C‑538/20 Finanzamt B v W AG, joined party: Bundesministerium der Finanzen (Request for a preliminary ruling from the Bundesfinanzhof (Federal Finance Court, Germany)) (Reference for a preliminary ruling – Articles 43 and 48 EC – Freedom of establishment – Corporation tax – Trade tax – Deduction of losses incurred by a

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