Judgment of the Court of 16 July 1998.#Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Reference for a preliminary ruling: House of Lords - United Kingdom.#Right of establishment - Corporation tax - Surrender by one company to another company in the same group of tax relief on trading losses - Residence requirement imposed on group companies - Discrimination according to the location of the corporate seat - Obligation of the national court.#Case C-264/96.

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Official record CELEX 61996CJ0264 from European Union at Court of Justice of the European Union. Dated 16 July 1998. Status: decided.

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1. 16 July 1998

   Decided

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23 official files

• A Bíróság július 16.-i ítélete: 1998.#Imperial Chemical Industries plc (ICI) kontra Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Előzetes döntéshozatal iránti kérelem: House of Lords - Egyesült Királyság.#C-264/96. sz. ügy.

  judgment · HU · 16 July 1998

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• Presuda Suda od 16. srpnja 1998.#Imperial Chemical Industries plc (ICI) protiv Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Zahtjev za prethodnu odluku: House of Lords - Ujedinjena Kraljevina.#Predmet C-264/96.

  judgment · HR · 16 July 1998

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• Sodba Sodišča z dne 16. julija 1998.#Imperial Chemical Industries plc (ICI) proti Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Predlog za sprejetje predhodne odločbe: House of Lords - Združeno kraljestvo.#Zadeva C-264/96.

  judgment · SL · 16 July 1998

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• 1998 m. liepos 16 d. Teisingumo Teismo sprendimas.#Imperial Chemical Industries plc (ICI) prieš Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Prašymas priimti prejudicinį sprendimą: House of Lords - Jungtinė Karalystė.#Byla C-264/96.

  judgment · LT · 16 July 1998

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• Hotărârea Curții din data de 16 iulie 1998.#Imperial Chemical Industries plc (ICI) împotriva Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Cerere având ca obiect pronunțarea unei hotărâri preliminare: House of Lords - Regatul Unit.#Cauza C-264/96.

  judgment · RO · 16 July 1998

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• Rozsudek Soudního dvora ze dne 16. července 1998.#Imperial Chemical Industries plc (ICI) proti Kennethu Hallu Colmerovi (Her Majesty's Inspector of Taxes).#Žádost o rozhodnutí o předběžné otázce: House of Lords - Spojené království.#Věc C-264/96.

  judgment · CS · 16 July 1998

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• Tiesas spriedums 1998. gada 16.jūlijā.#Imperial Chemical Industries plc (ICI) pret Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Lūgums sniegt prejudiciālu nolēmumu: House of Lords - Apvienotā Karaliste.#Lieta C-264/96.

  judgment · LV · 16 July 1998

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• Решение на Съда от 16 юли 1998 г.#Imperial Chemical Industries plc (ICI) срещу Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Искане за преюдициално заключение: House of Lords - Обединеното кралство.#Дело C-264/96.

  judgment · BG · 16 July 1998

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• Wyrok Trybunału z dnia 16 lipca 1998 r.#Imperial Chemical Industries plc (ICI) przeciwko Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: House of Lords - Zjednoczone Królestwo.#Sprawa C-264/96.

  judgment · PL · 16 July 1998

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• Sentencia del Tribunal de Justicia de 16 de julio de 1998.#Imperial Chemical Industries plc (ICI) contra Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Petición de decisión prejudicial: House of Lords - Reino Unido.#Derecho de establecimiento - Impuesto de sociedades - Transferencia de una sociedad a otra, dentro de un grupo, del derecho a una desgravación fiscal por pérdidas comerciales - Requisito relativo al domicilio social de las sociedades que integran el grupo - Discriminación por razón del domicilio social - Obligaciones del Juez nacional.#Asunto C-264/96.

  judgment · ES · 16 July 1998

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• Sentenza della Corte del 16 luglio 1998.#Imperial Chemical Industries plc (ICI) contro Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Domanda di pronuncia pregiudiziale: House of Lords - Regno Unito.#Diritto di stabilimento - Imposta sulle società - Trasferimento da una società ad un'altra, in seno ad un gruppo, del diritto ad uno sgravio fiscale per perdite commerciali - Condizione relativa alla residenza delle società facenti parte del gruppo - Discriminazione in base alla sede - Obblighi del giudice nazionale.#Causa C-264/96.

  judgment · IT · 16 July 1998

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• Acórdão do Tribunal de 16 de Julho de 1998.#Imperial Chemical Industries plc (ICI) contra Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Pedido de decisão prejudicial: House of Lords - Reino Unido.#Direito de estabelecimento - Imposto sobre as sociedades - Transferência de uma sociedade para outra, no interior de um grupo, do direito a uma dedução fiscal por prejuízos comerciais - Condição atinente à sede das sociedades que compõem o grupo - Discriminação em razão da sede - Obrigações do tribunal nacional.#Processo C-264/96.

  judgment · PT · 16 July 1998

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• Euroopa Kohtu otsus, 16. juuli 1998.#Imperial Chemical Industries plc (ICI) versus Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Eelotsusetaotlus: House of Lords - Ühendkuningriik.#Kohtuasi C-264/96.

  judgment · ET · 16 July 1998

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• Urteil des Gerichtshofes vom 16. Juli 1998.#Imperial Chemical Industries plc (ICI) gegen Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Ersuchen um Vorabentscheidung: House of Lords - Vereinigtes Königreich.#Niederlassungsrecht - Gesellschaftsteuer - Konzerninterne Übertragung des Anspruchs auf eine Steuerermäßigung für Geschäftsverluste von einer Gesellschaft auf eine andere - Voraussetzung bezüglich des Sitzes der Konzerngesellschaften - Diskriminierung aufgrund des Sitzes - Pflichten des nationalen Gerichts.#Rechtssache C-264/96.

  judgment · DE · 16 July 1998

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• Arrêt de la Cour du 16 juillet 1998.#Imperial Chemical Industries plc (ICI) contre Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Demande de décision préjudicielle: House of Lords - Royaume-Uni.#Droit d'établissement - Impôt sur les sociétés - Transfert d'une société à une autre, au sein d'un groupe, du droit à un dégrèvement fiscal pour pertes commerciales - Condition tenant à la résidence des sociétés composant le groupe - Discrimination en raison du siège - Obligations du juge national.#Affaire C-264/96.

  judgment · FR · 16 July 1998

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• Sentenza tal-Qorti tal-Ġustizzja tas-16 ta' Lulju 1998.#Imperial Chemical Industries plc (ICI) vs Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Talba għal deċiżjoni preliminari: House of Lords - ir-Renju Unit.#Kawża C-264/96.

  judgment · MT · 16 July 1998

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• Arrest van het Hof van 16 juli 1998.#Imperial Chemical Industries plc (ICI) tegen Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Verzoek om een prejudiciële beslissing: House of Lords - Verenigd Koninkrijk.#Recht van vestiging - Vennootschapsbelasting - Overdracht, van ene naar andere vennootschap van dezelfde groep, van recht op aftrek van bedrijfsverliezen - Voorwaarde betreffende plaats van vestiging van de groepsmaatschappijen - Verschil in behandeling op grond van zetel - Verplichtingen van nationale rechter.#Zaak C-264/96.

  judgment · NL · 16 July 1998

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• Απόφαση του Δικαστηρίου της 16ης Ιουλίου 1998.#Imperial Chemical Industries plc (ICI) κατά Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Αίτηση για την έκδοση προδικαστικής αποφάσεως: House of Lords - Ηνωμένο Βασίλειο.#Δικαίωμα εγκαταστάσεως - Φόρος εταιριών - Μεταφορά από μια εταιρία σε άλλη, εντός του ίδιου ομίλου, του δικαιώματος μειώσεως του φόρου λόγω εμπορικών ζημιών - Προϋπόθεση σχετικά με την έδρα των εταριών που αποτελούν τον όμιλο - Δυσμενείς διακρίσεις λόγω της έδρας - Υποχρεώσεις του εθνικού δικαστηρίου.#Υπόθεση C-264/96.

  judgment · EL · 16 July 1998

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• Domstolens dom den 16 juli 1998.#Imperial Chemical Industries plc (ICI) mot Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Begäran om förhandsavgörande: House of Lords - Förenade kungariket.#Etableringsfrihet - Bolagsskatt - Överlåtelse av rätten till skattelättnad för affärsförluster mellan två bolag inom samma koncern - Villkor avseende koncernbolagens säte - Diskriminering på grund av säte - Den nationella domstolens skyldigheter.#Mål C-264/96.

  judgment · SV · 16 July 1998

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• Yhteisöjen tuomioistuimen tuomio 16 päivänä heinäkuuta 1998.#Imperial Chemical Industries plc (ICI) vastaan Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Ennakkoratkaisupyyntö: House of Lords - Yhdistynyt kuningaskunta.#Sijoittautumisoikeus - Yhtiöverotus - Liiketappion perusteella myönnettävän veronhuojennusoikeuden siirtäminen yhtiöryhmässä yhtiöiden välillä - Yhtiöryhmään kuuluvien yhtiöiden kotipaikkaa koskeva edellytys - Syrjintä toimipaikan perusteella - Kansallisen tuomioistuimen velvollisuudet.#Asia C-264/96.

  judgment · FI · 16 July 1998

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• Domstolens Dom af 16. juli 1998.#Imperial Chemical Industries plc (ICI) mod Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Anmodning om præjudiciel afgørelse: House of Lords - Forenede Kongerige.#Etableringsret - Selskabsskat - Overførsel fra et selskab til et andet inden for en koncern af retten til skattefradrag for driftstab - Krav vedrørende hjemsted for selskaber, der tilhører koncernen - Forskelsbehandling på grundlag af hjemstedet - Den nationale domstols forpligtelser.#Sag C-264/96.

  judgment · DA · 16 July 1998

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• Rozsudok Súdneho dvora zo 16. júla 1998.#Imperial Chemical Industries plc (ICI) proti Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Návrh na začatie prejudiciálneho konania House of Lords - Spojené kráľovstvo.#Vec C-264/96.

  judgment · SK · 16 July 1998

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• Judgment of the Court of 16 July 1998.#Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).#Reference for a preliminary ruling: House of Lords - United Kingdom.#Right of establishment - Corporation tax - Surrender by one company to another company in the same group of tax relief on trading losses - Residence requirement imposed on group companies - Discrimination according to the location of the corporate seat - Obligation of the national court.#Case C-264/96.

  judgment · EN · 16 July 1998

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