The Resource CJEU restricts use of foreign losses
CJEU restricts use of foreign losses
Resource Information
The item CJEU restricts use of foreign losses represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item CJEU restricts use of foreign losses represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The issue of adjustment of profits in one EU member state against losses incurred in another EU member state has been revisited by courts in the EU several times after the Marks & Spencer ruling by the European Court of Justice (ECJ). This article looks at a recent ruling (the "K" case) by the ECJ on the same issue, albeit with a different outcome from the Marks & Spencer ruling
- Language
- eng
- Label
- CJEU restricts use of foreign losses
- Title
- CJEU restricts use of foreign losses
- Language
- eng
- Summary
- The issue of adjustment of profits in one EU member state against losses incurred in another EU member state has been revisited by courts in the EU several times after the Marks & Spencer ruling by the European Court of Justice (ECJ). This article looks at a recent ruling (the "K" case) by the ECJ on the same issue, albeit with a different outcome from the Marks & Spencer ruling
- Citation source
- In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
- http://library.link/vocab/creatorName
- Larking, B
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- cross-border loss relief
- Label
- CJEU restricts use of foreign losses
- Label
- CJEU restricts use of foreign losses
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/CJEU-restricts-use-of-foreign-losses/xGhc2emEegQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/CJEU-restricts-use-of-foreign-losses/xGhc2emEegQ/">CJEU restricts use of foreign losses</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/CJEU-restricts-use-of-foreign-losses/xGhc2emEegQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/CJEU-restricts-use-of-foreign-losses/xGhc2emEegQ/">CJEU restricts use of foreign losses</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
