*Nordea Bank Damnark A/S v Skatteministeriet

European Union – Freedom of establishment. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of arts 49 and 54 of the Treaty on the Functioning of the European Union (TFEU) and of arts 31 and 34 of the Agreement on the European Economic Area provisions which related to freedom of establishment. The request had been made in proceedings brought by Nordea Bank Danmark A/S, a company incorporated under Danish law, against decisions of the Danish Ministry of Taxation reincorporating into its basis of assessment losses previously deducted in respect of some of its permanent establishments abroad.

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