The Resource Operating expenses in the event of a failed start of a permanent establishment with real estate in the European Union

Operating expenses in the event of a failed start of a permanent establishment with real estate in the European Union

Label
Operating expenses in the event of a failed start of a permanent establishment with real estate in the European Union
Title
Operating expenses in the event of a failed start of a permanent establishment with real estate in the European Union
Creator
Subject
Language
eng
Summary
This note outlines recent case law from German (lower) fiscal courts with respect to final cross-border losses that are generated due to a failure to establish a business unit abroad
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
  • Cloer, A
  • Conrath, A
  • Vogel, N
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • PE
  • case law
  • immovable property
  • expenses
  • cross-border loss relief
  • fundamental freedoms
Label
Operating expenses in the event of a failed start of a permanent establishment with real estate in the European Union
Instantiates
Publication
Label
Operating expenses in the event of a failed start of a permanent establishment with real estate in the European Union
Publication

Library Locations

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      52.3736660 4.9336932
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