Use of foreign losses the Advocate General wants to turn on the Marks & Spencer exemption, but the ECJ rejects the argument and states that EU law constitutes rights to deduct foreign losses Thomas Ronfeldt
By: Ronfeldt, Thomas
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Material type: 
ArticlePublisher: 2015Subject(s): RENTAS EXTRANJERAS | PERDIDAS | IMPUESTOS | DEDUCCIONES | EXENCIONES TRIBUTARIAS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA | COMENTARIOS
In:
Intertax v. 43, n. 11, November 2015, p. 688-708
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2015/11-4 (Browse shelf) | Available | OP 2141/2015/11-4 |
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| OP 2141/2015/11-1 Dual role of the OECD Commentaries | OP 2141/2015/11-2 The general anti - abuse rule proposed by the European Commission | OP 2141/2015/11-3 A rose by any other name ... ? | OP 2141/2015/11-4 Use of foreign losses | OP 2141/2015/11-5 VAT and fixed establishments | OP 2141/2015/11-6 The new Italian patent box | OP 2141/2015/11-7 Open door tax policy for foreign direct investments in South Eastern Europe |
Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.
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