The Resource EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?

EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?

Label
EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
Title
EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
Creator
Subject
Language
eng
Summary
In its judgment of 28 February 2008, the European Court of Justice holds Germany responsible for the deduction of a currency loss from the repatriation of start-up capital granted to an Italian establishment despite the fact that income from establishments in the state of residence is exempted under the applicable tax treaty. This decision is the first to deal with the question of the deduction of losses from foreign establishments in an inbound situation and was therefore expected to provide an indication of the interpretation of the exemption method concerning PE losses under EC Law. It has been doubted whether the so called "symmetry proposition" of the German Federal Fiscal Court is consistent with the fundamental freedoms in this respect. Yet, the judgment does not provide a final answer to that question, referring strictly to the special circumstances of the case, where he losses incurred could never be taken into account by the Member State where the PE is situated
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
http://library.link/vocab/creatorName
Haslehner, W.C
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • losses
  • PE
Label
EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
Instantiates
Publication
Label
EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
Publication

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