Asunto C-458/18: Petición de decisión prejudicial planteada por el Administrativen sad Sofia-grad (Bulgaria) el 12 de julio de 2018 — «GVC Services (Bulgaria)» EOOD / Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Sofia
Section | información judicial |
24.9.2018 ES Diario Oficial de la Unión Europea C 341/8
Lengua de procedimiento: búlgaro
Administrativen sad Sofia-grad
Recurrente:«GVC Services (Bulgaria)» EOOD
Recurrida: Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Sofia
1) ¿Debe interpretarse el artículo 2, letra a), inciso i), en relación con el anexo I, parte A, letra ab), de la Directiva 2011/96/UE, (1) en el sentido de que el concepto de «las sociedades constituidas de conformidad con el Derecho del Reino Unido» comprende también las sociedades constituidas en Gibraltar
2) ¿Debe interpretarse el artículo 2, letra a), inciso iii), en relación con el anexo I, parte B, de la Directiva 2011/96/UE, en el sentido de que el concepto de «corporation tax en el Reino Unido» comprende también el impuesto sobre sociedades a pagar en Gibraltar
(1...
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