The Resource Previous EU proposals for cross-border loss relief

Previous EU proposals for cross-border loss relief

Label
Previous EU proposals for cross-border loss relief
Title
Previous EU proposals for cross-border loss relief
Creator
Subject
Language
eng
Summary
The author analyses the 2001 Commission Staff Working Paper (COM(2001) 582 final and SEC(2001) 1681) in light of Marks & Spencer and comments on various technicalities and concepts connected with cross-border set-off of losses. The article concludes with remarks regarding the possibilities for horizontal and vertical outward loss compensation
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
Denys, L.A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • cross-border loss relief
Label
Previous EU proposals for cross-border loss relief
Instantiates
Publication
Label
Previous EU proposals for cross-border loss relief
Publication

Library Locations

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