The Resource Cross-border transfer of losses, the ECJ does not agree with Advocate General Sharpston

Cross-border transfer of losses, the ECJ does not agree with Advocate General Sharpston

Label
Cross-border transfer of losses, the ECJ does not agree with Advocate General Sharpston
Title
Cross-border transfer of losses, the ECJ does not agree with Advocate General Sharpston
Creator
Subject
Language
eng
Summary
The author comments the ECJ case law on cross-border loss transfer and the Opinion of Advocate General on the Lidl Belgium case. The author also analyses the following cases: Marks & Spencer case, Oy AA, Ritter-Coulais, Deutsche Shell, Lakebrink, AMID, ICI and X AB & Y AB case
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 17 (2008),
http://library.link/vocab/creatorName
Wimpissinger, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • losses
  • cross-border transaction
  • ECJ case law
  • loss relief
  • fundamental freedoms
Label
Cross-border transfer of losses, the ECJ does not agree with Advocate General Sharpston
Instantiates
Publication
Label
Cross-border transfer of losses, the ECJ does not agree with Advocate General Sharpston
Publication

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