La Corte di Giustizia ammette le limitazioni all'utilizzo delle perdite delle stabili organizzazioni, nell'ambito del consolidato nazionale, volte a prevenire fenomeni di doppia deduzione internazionale

[Autom. eng. transl.] The present contribution critically comments on the sentence pronounced by the Court of Justice of the European Union in case C-28/17, NN A / S against Skatteministeriet, in which the Court stated (differently from what was stated in case C-18/11 , Philips Electronics UK) the principle according to which the freedom of establishment does not preclude a national regulation under which companies resident in a group are entitled to deduct from their consolidated result the losses of a local permanent establishment belonging to a non-resident controlled company only where the rules applicable in the Member State of residence of the said subsidiary do not allow deduction of such losses from the result of the latter, except where the national legislation in question has effect of depriving the corporate group of every possible possibility of deduction of the losses achieved by the permanent organization.