000			01900nab a2200277 c 4500
999			_c140642 _d140642
003			ES-MaIEF
005			20230613161840.0
007			ta
008			190521s2019 ne ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aspa
100	1		_960067 _aVermeulen, Hein
245		0	_aCase C-28/17 NN A/S v. Skatteministeriet _ba CJEU judgment that raises 'fresh questions' _c Hein Vermeulen & Vassilis Dafnomilis
260			_c2019
500			_aResumen.
520			_aOn 4 July 2018, the European Court of Justice (ECJ) ruled in case C-28/17 NN A/S v. Skatteministeriet on the compatibility of paragraph 31(2)(2) of the Danish Corporate Income Tax Code with the freedom of establishment (Article 49 of the Treaty on the Functioning of the European Union). Under this rule, a loss incurred by a Danish permanent establishment in Denmark could be deducted in Denmark only if such a loss could not be used for purposes of foreign taxation. In this article, the authors provide a summary of the judgment in NN and focus on some selected aspects of the judgment, i.e. (1) the difference of the NN case with the Philips Electronics case (C-18/11), (2) the 'removable' difference in treatment, (3) the conditional objective comparability assessment, (4) the risk of the double use of losses as an overriding reason in the public interest and (5) the reference of the ECJ to losses that are practically impossible to be deducted abroad.
650		4	_942622 _aESTABLECIMIENTO PERMANENTE
650		7	_aBLOCKCHAIN _966197
650		7	_aDINAMARCA _942730
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_aJURISPRUDENCIA _947570
700			_963427 _aDafnomilis, Vasileios I.
773	0		_9160273 _oOP 2141-B/2019/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 2, April 2019, p. 90-100
942			_cART