The Resource A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina
A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina
Resource Information
The item A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Court of Justice of the European Union (CJEU) has developed a rich case law on the impact of the fundamental freedoms on the need for deducting foreign losses. The article analyses the CJEU's case law both with respect to loss relief in the residence and in the non-residence state and shows that the case law is consistent. Such losses only need to be taken into account in the residence state when they are comparable to domestic losses and to the extent definitiveness implies the source state cannot fulfil its primary responsibility to grant loss relief. The recent decisions in Bevola on loss relief in the residence state and Sofina in the source state fit into the Court's line of reasoning
- Language
- eng
- Label
- A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina
- Title
- A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina
- Language
- eng
- Summary
- The Court of Justice of the European Union (CJEU) has developed a rich case law on the impact of the fundamental freedoms on the need for deducting foreign losses. The article analyses the CJEU's case law both with respect to loss relief in the residence and in the non-residence state and shows that the case law is consistent. Such losses only need to be taken into account in the residence state when they are comparable to domestic losses and to the extent definitiveness implies the source state cannot fulfil its primary responsibility to grant loss relief. The recent decisions in Bevola on loss relief in the residence state and Sofina in the source state fit into the Court's line of reasoning
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 6/7 ; p. 573-589
- http://library.link/vocab/creatorName
-
- Ismer, R
- Kandel, H
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- loss relief
- cross-border loss relief
- Label
- A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina
- Label
- A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-finale-incomparabile-to-the-saga-of-definitive/ioSNiI_tCGc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-finale-incomparabile-to-the-saga-of-definitive/ioSNiI_tCGc/">A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
