Szudoczky, Rita
Foreign permanent establishment losses under the fundamental freedoms does W AG bring an end to a rollercoaster ride? / Rita Szudoczky
Resumen.
The article discusses the W AG case (C-538/20) and the previous ECJ cases on the cross-border deduction of foreign permanent establishment (PE) losses. The inconsistency of the case law is highlighted by demonstrating first the conflicts that remain in the case law regarding the status of final PE losses in the enterprise’s residence state, second, by the arbitrary use of comparability criteria by the Court when comparing the situation of domestic and foreign PEs. The article examines the consequences of the W AG decision with regard to the remaining questions on foreign PE losses, the potential impact on foreign subsidiary losses, and the damaging effect of the inconsistency of the Court’s methodology on the quality of its case law.
LIBERTADES FUNDAMENTALES
ESTABLECIMIENTO PERMANENTE
PERDIDAS
IMPUESTOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Intertax 0165-2826 v. 51, n. 5, May 2023, p. 432-443
Foreign permanent establishment losses under the fundamental freedoms does W AG bring an end to a rollercoaster ride? / Rita Szudoczky
Resumen.
The article discusses the W AG case (C-538/20) and the previous ECJ cases on the cross-border deduction of foreign permanent establishment (PE) losses. The inconsistency of the case law is highlighted by demonstrating first the conflicts that remain in the case law regarding the status of final PE losses in the enterprise’s residence state, second, by the arbitrary use of comparability criteria by the Court when comparing the situation of domestic and foreign PEs. The article examines the consequences of the W AG decision with regard to the remaining questions on foreign PE losses, the potential impact on foreign subsidiary losses, and the damaging effect of the inconsistency of the Court’s methodology on the quality of its case law.
LIBERTADES FUNDAMENTALES
ESTABLECIMIENTO PERMANENTE
PERDIDAS
IMPUESTOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Intertax 0165-2826 v. 51, n. 5, May 2023, p. 432-443