The Resource Das EuGH-Urteil Wannsee im Vergleich mit AMID, Shell und Lidl Belgium - Betriebsstättenverlust und kein Ende = ECJ judgment in the Wannsee case compared with AMID, Shell, and Lidl Belgium - permanent establishment losses revisited

Das EuGH-Urteil Wannsee im Vergleich mit AMID, Shell und Lidl Belgium - Betriebsstättenverlust und kein Ende = ECJ judgment in the Wannsee case compared with AMID, Shell, and Lidl Belgium - permanent establishment losses revisited

Label
Das EuGH-Urteil Wannsee im Vergleich mit AMID, Shell und Lidl Belgium - Betriebsstättenverlust und kein Ende = ECJ judgment in the Wannsee case compared with AMID, Shell, and Lidl Belgium - permanent establishment losses revisited
Title
Das EuGH-Urteil Wannsee im Vergleich mit AMID, Shell und Lidl Belgium - Betriebsstättenverlust und kein Ende = ECJ judgment in the Wannsee case compared with AMID, Shell, and Lidl Belgium - permanent establishment losses revisited
Creator
Subject
Language
eng
Summary
In its judgment of 23 October 2008 the ECJ had to consider the tax treatment of the principal company regarding losses incurred by a foreign permanent establishment. The ECJ surprisingly upheld the recapture of final losses in the state of residence and ruled that such a measure complies with the freedom of establishment as laid down in the EEA Agreement, despite the seemingly different approach in earlier judgments. The author examines the reasons for the decision and compares the outcome with existing case law
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
http://library.link/vocab/creatorName
Haslehner, W.C
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • losses
  • PE
Label
Das EuGH-Urteil Wannsee im Vergleich mit AMID, Shell und Lidl Belgium - Betriebsstättenverlust und kein Ende = ECJ judgment in the Wannsee case compared with AMID, Shell, and Lidl Belgium - permanent establishment losses revisited
Instantiates
Publication
Label
Das EuGH-Urteil Wannsee im Vergleich mit AMID, Shell und Lidl Belgium - Betriebsstättenverlust und kein Ende = ECJ judgment in the Wannsee case compared with AMID, Shell, and Lidl Belgium - permanent establishment losses revisited
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...