Limited freedom
A Finnish company which was wholly owned by a company established in the UK made a transfer to the parent company. It was ruled that an intra group financial transfer was not tax deductible under Finnish law when made to a parent company in a different EC state. Such a transfer within Finnish companies both resident in Finland would be allowable.
The claimant appealed saying that this went against article 43 of the EC Treaty which referred to the freedom of establishment.
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