The Resource An examination of the likely ECJ response to cross-border loss relief under German tax legislation

An examination of the likely ECJ response to cross-border loss relief under German tax legislation

Label
An examination of the likely ECJ response to cross-border loss relief under German tax legislation
Title
An examination of the likely ECJ response to cross-border loss relief under German tax legislation
Creator
Subject
Language
eng
Summary
The author examines the compatibility of the German consolidated group regime "Organschaft" with EU law. The author pays special attention to the principles established by the Court of Justice in its cross-border loss relief cases and considers their implications for the German regime. Finally, the author considers the position taken by academics, tax administrations and jurisprudence with respect to the issue of cross-border loss relief at the national level
Citation source
In: The EC tax journal. - Oxford. - Vol. 12 (2011-12) ; p. 249-286
http://library.link/vocab/creatorName
Thom, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • group treatment
  • cross-border loss relief
  • ECJ case law
Label
An examination of the likely ECJ response to cross-border loss relief under German tax legislation
Instantiates
Publication
Label
An examination of the likely ECJ response to cross-border loss relief under German tax legislation
Publication

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      52.37366609999999 4.9336932
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