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

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
Creator
Subject
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
Instantiates
Publication
Label
A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina
Publication

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