The Resource The lawfulness of the restriction of losses - on the European Union (EU) law impact on the deduction of losses incurred abroad

The lawfulness of the restriction of losses - on the European Union (EU) law impact on the deduction of losses incurred abroad

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The lawfulness of the restriction of losses - on the European Union (EU) law impact on the deduction of losses incurred abroad
Title
The lawfulness of the restriction of losses - on the European Union (EU) law impact on the deduction of losses incurred abroad
Creator
Subject
Language
eng
Summary
In view of case law from Danish courts, this article analyses whether provisions, such as the previously existing Danish provision in section 5 G of the Danish Tax Assessment Act, are inconsistent with the freedoms in EU law, which grant the right to free establishment within the borders of the EU. The article illustrates the problem via a Danish High Court decision, SKM 2011.486 ØL, where the High Court held that the Danish provision was not inconsistent with community law, as it merely eliminates the risk of double dip, which, according to the High Court, is in compliance with existing EU law. Taking as its starting point the Danish decision, the article analyses the basis in EU law for deducting losses incurred abroad. The article uses the Danish provision as a platform for analysing the claims of EU law
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 41 (2013),
http://library.link/vocab/creatorName
Rønfeldt, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU law
  • fundamental freedoms
  • case law
  • ECJ case law
  • cross-border loss relief
  • double dipping
Label
The lawfulness of the restriction of losses - on the European Union (EU) law impact on the deduction of losses incurred abroad
Instantiates
Publication
Label
The lawfulness of the restriction of losses - on the European Union (EU) law impact on the deduction of losses incurred abroad
Publication

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