000			01667nab a2200289 c 4500
999			_c140931 _d140931
003			ES-MaIEF
005			20230613190033.0
007			ta
008			190718s2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aIsmer, Roland _95110
245		2	_aA finale incomparabile to the saga of definitive losses ? _bDeduction of foreign losses and fundamental freedoms after Bevola and Sofina _c Roland Ismer & Harald Kandel
260			_c2019
500			_aResumen.
520			_aThe Court of Justice of the European Union (CJEU) has developed a rich case law on the impact of the fundamental freedoms on the need for deducting foreign losses. The article analyses the CJEU's case law both with respect to loss relief in the residence and in the non-residence state and shows that the case law is consistent. Such losses only need to be taken into account in the residence state when they are comparable to domestic losses and to the extent definitiveness implies the source state cannot fulfil its primary responsibility to grant loss relief. The recent decisions in Bevola on loss relief in the residence state and Sofina in the source state fit into the Court's line of reasoning
650		4	_947978 _aPERDIDAS
650		4	_948268 _aRENTAS EXTRANJERAS
650		4	_947460 _aIMPUESTOS
650		4	_948282 _aRESIDENCIA FISCAL
650		4	_942446 _aDERECHOS HUMANOS
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
700	1		_967376 _aKandel, Harald
773	0		_9160689 _oOP 2141/2019/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 6/7, June / July 2019, p. 573-589
942			_cART