Opinion Statement ECJ-TF 3/2018 on the ECJ decision of 12 June 2018 in Bevola (Case C-650/16), concerning the utilization of "definitive losses" attributable to a foreign permanent establishment

Resource Information

The work Opinion Statement ECJ-TF 3/2018 on the ECJ decision of 12 June 2018 in Bevola (Case C-650/16), concerning the utilization of "definitive losses" attributable to a foreign permanent establishment 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

Opinion Statement ECJ-TF 3/2018 on the ECJ decision of 12 June 2018 in Bevola (Case C-650/16), concerning the utilization of "definitive losses" attributable to a foreign permanent establishment

Creator

• CFE ECJ Task Force

Subject

• PE
• ability to pay
• comparability test
• ECJ case law
• foreign company
• justification
• proportionality
• cross-border loss relief

Language

eng

Summary

This CFE Opinion Statement, submitted to the European Institutions in November 2018, discusses the ECJ's decision in Bevola (Case C-650/16), which reaffirms that the concept of "definitive losses" first established in Marks & Spencer (Case C-446/03) and refined, inter alia, in Commission v. United Kingdom (Case C-172/13) is still applicable to permanent establishments and that the standard for testing comparability continues to be related to the aim pursued by the national provision at issue. Further, the CFE invites the EU to consider harmonizing measures that will introduce immediate loss utilization with a recapture mechanism

Citation source

In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 2/3 ; p. 113-119

Geographic coverage

• European Union
• Europe

Language note

English