The Resource Ausländische Verluste im Lichte des Unionsrechts - die Rs. A Oy und ihre Implikationen für Österreich = Cross-border loss relief in the light of EU law - the A Oy case and its implications for Austria

Ausländische Verluste im Lichte des Unionsrechts - die Rs. A Oy und ihre Implikationen für Österreich = Cross-border loss relief in the light of EU law - the A Oy case and its implications for Austria

Label
Ausländische Verluste im Lichte des Unionsrechts - die Rs. A Oy und ihre Implikationen für Österreich = Cross-border loss relief in the light of EU law - the A Oy case and its implications for Austria
Title
Ausländische Verluste im Lichte des Unionsrechts - die Rs. A Oy und ihre Implikationen für Österreich = Cross-border loss relief in the light of EU law - the A Oy case and its implications for Austria
Creator
Subject
Language
eng
Summary
The right to deduct foreign losses has been a fiercely debated topic in European tax law for some time. In its decision in the A Oy case the ECJ upheld and specified the Marks & Spencer doctrine on final losses. In this article, the authors aim at analysing the ECJ's findings on a general level as well as their implications for Austrian tax law. Special attention is paid to cross-border loss utilization in import reorganizations, losses of foreign group members, foreign permanent establishments, as well as foreign loss utilization in cases of change of residency
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
  • Blum, D.W
  • Spies, K
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • deductions
  • losses
Label
Ausländische Verluste im Lichte des Unionsrechts - die Rs. A Oy und ihre Implikationen für Österreich = Cross-border loss relief in the light of EU law - the A Oy case and its implications for Austria
Instantiates
Publication
Label
Ausländische Verluste im Lichte des Unionsrechts - die Rs. A Oy und ihre Implikationen für Österreich = Cross-border loss relief in the light of EU law - the A Oy case and its implications for Austria
Publication

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