The Resource Deduction of losses incurred in another Member State by a non-resident subsidiary following Marks & Spencer

Deduction of losses incurred in another Member State by a non-resident subsidiary following Marks & Spencer

Label
Deduction of losses incurred in another Member State by a non-resident subsidiary following Marks & Spencer
Title
Deduction of losses incurred in another Member State by a non-resident subsidiary following Marks & Spencer
Creator
Subject
Language
eng
Summary
The author approaches this topic by first briefly outlining the Marks & Spencer case as decided by the European Court of Justice (ECJ) and then considering the consequences in France. Next, loss carry-over and forfeiture in the European Union is examined, with special attention being paid to the practical aspects of the ECJ's decision. The author ends with some conclusions. An Appendix sets out the relevant loss relief provisions in 25 Member States
Citation source
In: European taxation. - Amsterdam. - Vol. 47 (2007),
http://library.link/vocab/creatorName
Saïac, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • cross-border loss relief
Label
Deduction of losses incurred in another Member State by a non-resident subsidiary following Marks & Spencer
Instantiates
Publication
Label
Deduction of losses incurred in another Member State by a non-resident subsidiary following Marks & Spencer
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...