Das EuGH-Urteil Wannsee im Vergleich mit AMID, Shell und Lidl Belgium - Betriebsstättenverlust und kein Ende = ECJ judgment in the Wannsee case compared with AMID, Shell, and Lidl Belgium - permanent establishment losses revisited

Resource Information

The work Das EuGH-Urteil Wannsee im Vergleich mit AMID, Shell und Lidl Belgium - Betriebsstättenverlust und kein Ende = ECJ judgment in the Wannsee case compared with AMID, Shell, and Lidl Belgium - permanent establishment losses revisited 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

Das EuGH-Urteil Wannsee im Vergleich mit AMID, Shell und Lidl Belgium - Betriebsstättenverlust und kein Ende = ECJ judgment in the Wannsee case compared with AMID, Shell, and Lidl Belgium - permanent establishment losses revisited

Creator

• Haslehner, W.C

Subject

• ECJ case law
• PE
• losses

Language

eng

Summary

In its judgment of 23 October 2008 the ECJ had to consider the tax treatment of the principal company regarding losses incurred by a foreign permanent establishment. The ECJ surprisingly upheld the recapture of final losses in the state of residence and ruled that such a measure complies with the freedom of establishment as laid down in the EEA Agreement, despite the seemingly different approach in earlier judgments. The author examines the reasons for the decision and compares the outcome with existing case law

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),

Geographic coverage

• European Union
• Europe

Language note

German