Cordewener, Axel
Cross-border loss compensation and EU fundamental freedoms : the 'final losses' doctrine is still alive! / Axel Cordewener .-- , 2018
Resumen.
In a recent judgment the Grand Chamber of Court of Justice of the European Union (CJEU) has given new impetus to its case law on the impact of the fundamental freedoms of the Treaty on the Functioning of the European Union (TFEU) on domestic tax systems as regards the cross-border relief of 'final losses' suffered abroad. This article looks into the different phases of development of the relevant CJEU decisions and submits a first evaluation of the new judgment and its potential consequences.
COMPENSACION DE PERDIDAS
OPERACIONES INTRACOMUNITARIAS
LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print] v. 27, Issue 5, October 2018, p. 230-236
Cross-border loss compensation and EU fundamental freedoms : the 'final losses' doctrine is still alive! / Axel Cordewener .-- , 2018
Resumen.
In a recent judgment the Grand Chamber of Court of Justice of the European Union (CJEU) has given new impetus to its case law on the impact of the fundamental freedoms of the Treaty on the Functioning of the European Union (TFEU) on domestic tax systems as regards the cross-border relief of 'final losses' suffered abroad. This article looks into the different phases of development of the relevant CJEU decisions and submits a first evaluation of the new judgment and its potential consequences.
COMPENSACION DE PERDIDAS
OPERACIONES INTRACOMUNITARIAS
LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print] v. 27, Issue 5, October 2018, p. 230-236