Asunto C-294/06: Petición de decisión prejudicial planteada por la Court of Appeal (Civil Division) (England and Wales) el 30 de junio de 2006 Ezgi Payir, Burhan Akyuz y Birol Ozturk/Secretary of State for the Home Department
Section | Decision |
2) En caso de respuesta afirmativa a la primera cuestión, ¿es contrario al artículo 52 en relación con el artículo 58 del Tratado CE (actualmente artículo 43 CE en relación con el artículo 48 CE) que la mencionada pérdida de cambio, si bien deba incluirse en la base imponible del impuesto alemán, sólo pueda deducirse como gasto de explotación en la medida en que no se obtenga ningún beneficio libre de impuestos del establecimiento permanente italiano? Petición de decisión prejudicial planteada por la Court of Appeal (Civil Division) (England and Wales) el 30 de junio de 2006 -- Ezgi Payir, Burhan Akyuz y Birol Ozturk/ Secretary of State for the Home Department (Asunto C-294/06) (2006/C 237/07) Lengua de procedimiento: inglés Órgano jurisdiccional remitente Court of Appeal (Civil Division) (England and Wales) Partes en el procedimiento principal Demandantes: Ezgi Payir, Burhan Akyuz y Birol Ozturk Demandada: Secretary of State for the Home Department Cuestiones prejudiciales 1. En un supuesto en el que:
(a) se ha concedido a una nacional turca autorización de entrada en el Reino Unido, durante un período de dos años, a fin de ejercer en ese país la actividad de 'au pair', conforme a su definición en las Immigration Rules del Reino Unido, (b) su autorización de entrada incluía el permiso para trabajar en esa condición, (c) la interesada ha permanecido empleada de modo continuo en esa condición por el mismo empleador durante más de un año en el curso del período de vigencia de su autorización de entrada, (d) dicho empleo constituía una actividad económica real y efectiva, y (e) el mismo empleo se ajustaba a las disposiciones nacionales relativas al empleo y la inmigración, durante su empleo en esas circunstancias, dicha nacional turca, (i) ¿era una trabajadora en el sentido del artículo 6, apartado 1, de la Decisión no 1/80 del Consejo de Asociación instituido por el Acuerdo de Asociación entre la Comunidad...
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