The Resource ECJ to rule on denial of deduction for currency loss on start-up capital granted to a foreign branch

ECJ to rule on denial of deduction for currency loss on start-up capital granted to a foreign branch

Label
ECJ to rule on denial of deduction for currency loss on start-up capital granted to a foreign branch
Title
ECJ to rule on denial of deduction for currency loss on start-up capital granted to a foreign branch
Creator
Subject
Language
eng
Summary
The European Court of Justice is expected to issue a decision in the case of Deutsche Shell GmbH v. Finanzamt für Grossunternehmen in Hamburg. In that case, the Tax Court of Hamburg considered whether, in computing German tax liability, the denial of a deduction for currency losses on start-up capital granted to a foreign branch, constitutes a violation of the freedom of establishment
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 9 (2007),
http://library.link/vocab/creatorName
  • Born, A
  • Kunze, M. (Michael)
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • PE
  • foreign currency gains and losses
  • loss relief
Label
ECJ to rule on denial of deduction for currency loss on start-up capital granted to a foreign branch
Instantiates
Publication
Label
ECJ to rule on denial of deduction for currency loss on start-up capital granted to a foreign branch
Publication

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