The Resource ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle

ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle

Label
ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle
Title
ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle
Creator
Subject
Language
eng
Summary
In this article, the authors discuss and comment on A/S Bevola and Jens W. Trock ApS v. Skatteministeriet (Case C-650/16). The article also provides an analysis of how a comparability analysis between a domestic and a foreign PE should be performed in cases involving final PE losses. Finally, the article provides an overview of the current status of the Marks & Spencer (Case C-446/03) exception as interpreted by ECJ case law
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 2/3 ; p. 89-98
http://library.link/vocab/creatorName
  • Vermeulen, H
  • Dafnomilis, V.I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • PE
  • cross-border loss relief
  • comparability test
  • justification
  • proportionality
  • foreign company
Label
ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle
Instantiates
Publication
Label
ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle
Publication

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