The Resource Has the case law of the ECJ on final losses reached the end of the line?

Has the case law of the ECJ on final losses reached the end of the line?

Label
Has the case law of the ECJ on final losses reached the end of the line?
Title
Has the case law of the ECJ on final losses reached the end of the line?
Creator
Subject
Language
eng
Summary
The author traces the development of European Court of Justice (ECJ) case law on final losses beginning with Marks & Spencer, wherein the Court held that foreign losses only need to be taken into consideration in exceptional cases, and culminating in a series of cases that have so restricted loss utilization that virtually no possibilities remain. The author highlights the practical questions that have arisen in this regard and suggests possible solutions
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • cross-border loss relief
  • PE
  • cross-border merger
  • foreign source income
  • proportionality
Label
Has the case law of the ECJ on final losses reached the end of the line?
Instantiates
Publication
Label
Has the case law of the ECJ on final losses reached the end of the line?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...