The Resource Referral to the ECJ on (final) cross-border losses - Timac Agro Deutschland (Case C-388/14)

Referral to the ECJ on (final) cross-border losses - Timac Agro Deutschland (Case C-388/14)

Label
Referral to the ECJ on (final) cross-border losses - Timac Agro Deutschland (Case C-388/14)
Title
Referral to the ECJ on (final) cross-border losses - Timac Agro Deutschland (Case C-388/14)
Creator
Subject
Language
eng
Summary
The authors review a case that was referred to the European Court of Justice (ECJ) by the Fiscal Court of Cologne (Timac Agro Deutschland (Case C-388/14)), which raises issues regarding German loss recapture rules that applied until 1998 and the deductibility of final losses incurred by an Austrian PE at the level of the German parent company applying the Marks & Spencer (Case C-446/03) exception. The court explicitly questions the compatibility of recent German Federal Fiscal Court decisions with ECJ case law and the interpretation of the finality criterion set out in Marks & Spencer
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
  • Leich, F
  • Cloer, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • cross-border loss relief
  • Marks & Spencer case
Label
Referral to the ECJ on (final) cross-border losses - Timac Agro Deutschland (Case C-388/14)
Instantiates
Publication
Label
Referral to the ECJ on (final) cross-border losses - Timac Agro Deutschland (Case C-388/14)
Publication

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