The Resource Verlustverrechnung im europäischen Konzern - Widerspruch des EuGH zu Marks & Spencer? = Group relief for losses - ECJ in deviation to Marks & Spencer?

Verlustverrechnung im europäischen Konzern - Widerspruch des EuGH zu Marks & Spencer? = Group relief for losses - ECJ in deviation to Marks & Spencer?

Label
Verlustverrechnung im europäischen Konzern - Widerspruch des EuGH zu Marks & Spencer? = Group relief for losses - ECJ in deviation to Marks & Spencer?
Title
Verlustverrechnung im europäischen Konzern - Widerspruch des EuGH zu Marks & Spencer? = Group relief for losses - ECJ in deviation to Marks & Spencer?
Creator
Subject
Language
eng
Summary
In Marks & Spencer, the ECJ found it to be a disproportionate restriction on the freedom of establishment to generally exclude group relief for losses incurred by non-resident subsidiaries, if a group relief is granted for losses from resident subsidiaries. Yet, in her newest decision concerning Finnish group taxation rules (Oy AA), the ECJ affirmed the proportionality of a restriction to resident group members. The author analyses this judgment and comments on the question whether it has to be seen as a deviation from earlier case law or simply as a concretion to the court's reasoning in Marks & Spencer
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007),
http://library.link/vocab/creatorName
Haslehner, W.C
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • cross-border loss relief
  • group treatment
Label
Verlustverrechnung im europäischen Konzern - Widerspruch des EuGH zu Marks & Spencer? = Group relief for losses - ECJ in deviation to Marks & Spencer?
Instantiates
Publication
Label
Verlustverrechnung im europäischen Konzern - Widerspruch des EuGH zu Marks & Spencer? = Group relief for losses - ECJ in deviation to Marks & Spencer?
Publication

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