The Resource EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
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The item EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition? 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 EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition? 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
- In its judgment of 28 February 2008, the European Court of Justice holds Germany responsible for the deduction of a currency loss from the repatriation of start-up capital granted to an Italian establishment despite the fact that income from establishments in the state of residence is exempted under the applicable tax treaty. This decision is the first to deal with the question of the deduction of losses from foreign establishments in an inbound situation and was therefore expected to provide an indication of the interpretation of the exemption method concerning PE losses under EC Law. It has been doubted whether the so called "symmetry proposition" of the German Federal Fiscal Court is consistent with the fundamental freedoms in this respect. Yet, the judgment does not provide a final answer to that question, referring strictly to the special circumstances of the case, where he losses incurred could never be taken into account by the Member State where the PE is situated
- Language
- eng
- Label
- EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
- Title
- EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
- Language
- eng
- Summary
- In its judgment of 28 February 2008, the European Court of Justice holds Germany responsible for the deduction of a currency loss from the repatriation of start-up capital granted to an Italian establishment despite the fact that income from establishments in the state of residence is exempted under the applicable tax treaty. This decision is the first to deal with the question of the deduction of losses from foreign establishments in an inbound situation and was therefore expected to provide an indication of the interpretation of the exemption method concerning PE losses under EC Law. It has been doubted whether the so called "symmetry proposition" of the German Federal Fiscal Court is consistent with the fundamental freedoms in this respect. Yet, the judgment does not provide a final answer to that question, referring strictly to the special circumstances of the case, where he losses incurred could never be taken into account by the Member State where the PE is situated
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
- http://library.link/vocab/creatorName
- Haslehner, W.C
- Geographic coverage
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- ECJ case law
- losses
- PE
- Label
- EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
- Label
- EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
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Data Citation of the Item EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?
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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/EuGH-Urteil-Deutsche-Shell-GmbH-Rs.-C-29306-/4JS0Myvhydk/" 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/EuGH-Urteil-Deutsche-Shell-GmbH-Rs.-C-29306-/4JS0Myvhydk/">EuGH-Urteil Deutsche Shell GmbH (Rs. C-293/06) : das gemeinschaftsrechtliche Ende der Symmetriethese? = ECJ judgment in the Deutsche Shell GmbH case (C-293/06): does Community law bring an end to the symmetry proposition?</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>
