Case C-28/17 NN A/S v. Skatteministeriet : a CJEU judgment that raises 'fresh questions'

Resource Information

The work Case C-28/17 NN A/S v. Skatteministeriet : a CJEU judgment that raises 'fresh questions' represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Case C-28/17 NN A/S v. Skatteministeriet : a CJEU judgment that raises 'fresh questions'

Creator

• Vermeulen, H
• Dafnomilis, V.I

Subject

• ECJ case law
• loss relief
• proportionality
• justification
• PE
• comparability test

Language

eng

Summary

On 4 July 2018, the European Court of Justice (ECJ) ruled in case C-28/17 NN A/S v. Skatteministeriet on the compatibility of paragraph 31(2)(2) of the Danish Corporate Income Tax Code with the freedom of establishment (Article 49 of the Treaty on the Functioning of the European Union). Under this rule, a loss incurred by a Danish permanent establishment in Denmark could be deducted in Denmark only if such a loss could not be used for purposes of foreign taxation. In this article, the authors provide a summary of the judgment in NN and focus on some selected aspects of the judgment, i.e. (1) the difference of the NN case with the Philips Electronics case (C-18/11), (2) the 'removable' difference in treatment, (3) the conditional objective comparability assessment, (4) the risk of the double use of losses as an overriding reason in the public interest and (5) the reference of the ECJ to losses that are practically impossible to be deducted abroad

Citation source

In: EC tax review. - Alphen aan den Rijn. - Vol. 28 (2019), no. 2 ; p. 90-100

Geographic coverage

European Union

Language note

English