The Resource Danish rules concerning loss relief succesfully challenged before CJEU

Danish rules concerning loss relief succesfully challenged before CJEU

Label
Danish rules concerning loss relief succesfully challenged before CJEU
Title
Danish rules concerning loss relief succesfully challenged before CJEU
Creator
Subject
Language
eng
Summary
In this article, the author discusses the Court of Justice of the European Union's judgment in NN, in which loss relief for Danish groups was successfully challenged when a Danish permanent establishment of a nonresident group company encountered final losses that could not be relieved in Sweden because of a Swedish merger operation
Citation source
In: Tax notes international. - Falls Church. - Vol. 91 (2018), no. 13 ; p. 1331-1336
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • cross-border loss relief
  • ECJ case law
  • justification
  • proportionality
  • PE
  • merger
  • fundamental freedoms
  • tax treaty
Label
Danish rules concerning loss relief succesfully challenged before CJEU
Instantiates
Publication
Label
Danish rules concerning loss relief succesfully challenged before CJEU
Publication

Library Locations

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      52.37366609999999 4.9336932
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