The Resource ECJ places conditions on barring consolidated group losses

ECJ places conditions on barring consolidated group losses

Label
ECJ places conditions on barring consolidated group losses
Title
ECJ places conditions on barring consolidated group losses
Creator
Subject
Language
eng
Summary
The European Court of Justice rules in Marks & Spencer that EU member states may not bar a multinational corporation's parent company from deducting losses incurred by its foreign subsidiaries if the losses cannot be used in the other EU member states. This article discusses a.o. the legislation likely to result from this judgment, retroactivity, cases pending before the UK courts, and the situation in the Netherlands
Citation source
In: Tax management transfer pricing report. - Washington. - Vol. 14 (2005),
http://library.link/vocab/creatorName
  • Tropin, M
  • Kirwin, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • group treatment
  • cross-border loss relief
  • carry-over
Label
ECJ places conditions on barring consolidated group losses
Instantiates
Publication
Label
ECJ places conditions on barring consolidated group losses
Publication

Library Locations

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