The Resource Comparing tax entities in a European perspective - part I : the issue of comparable situations required for being covered by European Union law

Comparing tax entities in a European perspective - part I : the issue of comparable situations required for being covered by European Union law

Label
Comparing tax entities in a European perspective - part I : the issue of comparable situations required for being covered by European Union law
Title
Comparing tax entities in a European perspective - part I : the issue of comparable situations required for being covered by European Union law
Creator
Subject
Language
eng
Summary
This first of a two-part article analyses in which situations group structures are comparable, and thus, as tax entities are protected by the EU law regarding deduction of cross-border losses. The analysis is based upon ECJ case law. Against the backdrop of recent practices of the Court of Justice of the European Union, these articles will seek to analyse which group structures are assumed to be comparable and are thus tax entities protected by the European Union (EU), and which group structures are assumed to be non-comparable and thus do not constitute tax entities protected by the EU. This is covered in two consecutive articles. This is the first article
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 12 ; p. 938-949
http://library.link/vocab/creatorName
Rønfeldt, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • group treatment
  • cross-border loss relief
  • depreciation
  • goodwill
  • ECJ case law
Label
Comparing tax entities in a European perspective - part I : the issue of comparable situations required for being covered by European Union law
Instantiates
Publication
Label
Comparing tax entities in a European perspective - part I : the issue of comparable situations required for being covered by European Union law
Publication

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