Kofler, Georg
Should we cut "final" losses? / Georg Kofler
Resumen.
This editorial considers the European Court of Justice's jurisprudence on cross-border loss relief. The author focuses on the question of comparability between cross-border and domestic situations and comments on the "final losses" doctrine. The following cases are discussed: Lidl Belgium (C-414/06), Timac Agro (C-388/14), W AG (C-538/20), Bevola (C-650/16).
OPERACIONES TRANSFRONTERIZAS
SOCIEDADES
PERDIDAS
IMPUESTOS
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
EC Tax Review 0928-2750 [print] v. 31, n. 3, June 2022, p. 108-114
Should we cut "final" losses? / Georg Kofler
Resumen.
This editorial considers the European Court of Justice's jurisprudence on cross-border loss relief. The author focuses on the question of comparability between cross-border and domestic situations and comments on the "final losses" doctrine. The following cases are discussed: Lidl Belgium (C-414/06), Timac Agro (C-388/14), W AG (C-538/20), Bevola (C-650/16).
OPERACIONES TRANSFRONTERIZAS
SOCIEDADES
PERDIDAS
IMPUESTOS
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
EC Tax Review 0928-2750 [print] v. 31, n. 3, June 2022, p. 108-114