Finale Verluste aus einer ausländischen EU-Freistellungsbetriebsstätte - ein Ende in Sicht? - deutsche EuGH-Vorlagefrage des BFH vom 6.11.2019 in der Rechtssache I R 32/

Resource Information

The work Finale Verluste aus einer ausländischen EU-Freistellungsbetriebsstätte - ein Ende in Sicht? - deutsche EuGH-Vorlagefrage des BFH vom 6.11.2019 in der Rechtssache I R 32/ 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

Finale Verluste aus einer ausländischen EU-Freistellungsbetriebsstätte - ein Ende in Sicht? - deutsche EuGH-Vorlagefrage des BFH vom 6.11.2019 in der Rechtssache I R 32/

Creator

• Kopec, A
• Wellmann, P

Subject

• business tax
• cross-border loss relief
• ECJ case law
• losses
• exemption
• PE

Language

eng

Summary

This article provides a brief description of the background of the case the preliminary ruling of German court refers to. The main question raised by the German court was whether final losses resulting from a foreign branch must be deducted in the state of residence of the parent company in case a tax treaty assigns exclusive power to tax the profits of that establishment to the Member State in which the establishment is situated, or not. The authors deal in detail with each question raised in the ruling, discuss the arguments presented by the German Federal Fiscal Court and the relevant aspects which might be considered in the future ECJ's decision. Finally, the authors present different scenarios for the possible outcome of the future ECJ's ruling

Citation source

In: Internationale SteuerRundschau. - Köln. - Vol. 10 (2021), no. 4 ; p. 145-153

Geographic coverage

• European Union
• Europe

Language note

German