Verlustverrechnung im europäischen Konzern - Widerspruch des EuGH zu Marks & Spencer? = Group relief for losses - ECJ in deviation to Marks & Spencer?

Resource Information

The work Verlustverrechnung im europäischen Konzern - Widerspruch des EuGH zu Marks & Spencer? = Group relief for losses - ECJ in deviation to Marks & Spencer? 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

Verlustverrechnung im europäischen Konzern - Widerspruch des EuGH zu Marks & Spencer? = Group relief for losses - ECJ in deviation to Marks & Spencer?

Creator

• Haslehner, W.C

Subject

• ECJ case law
• cross-border loss relief
• group treatment

Language

eng

Summary

In Marks & Spencer, the ECJ found it to be a disproportionate restriction on the freedom of establishment to generally exclude group relief for losses incurred by non-resident subsidiaries, if a group relief is granted for losses from resident subsidiaries. Yet, in her newest decision concerning Finnish group taxation rules (Oy AA), the ECJ affirmed the proportionality of a restriction to resident group members. The author analyses this judgment and comments on the question whether it has to be seen as a deviation from earlier case law or simply as a concretion to the court's reasoning in Marks & Spencer

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007),

Geographic coverage

European Union

Language note

German