000			01441nab a2200265 c 4500
003			ES-MaIEF
005			20181123131332.0
007			ta
008			181123t2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_922221 _aCordewener, Axel
245			_aCross-border loss compensation and EU fundamental freedoms _b : the 'final losses' doctrine is still alive! _c Axel Cordewener
260			_c2018
500			_aResumen.
520			_aIn 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.
650		4	_933609 _aCOMPENSACION DE PERDIDAS
650		4	_947874 _aOPERACIONES INTRACOMUNITARIAS
650		4	_951249 _aLIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_aJURISPRUDENCIA _947570
773	0		_9158081 _oOP 2141-B/2018/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 27, Issue 5, October 2018, p. 230-236
942			_cART
999			_c139371 _d139371