000			01818nab a2200265 c 4500
999			_c144735 _d144735
003			ES-MaIEF
005			20210930104823.0
007			ta
008			210929t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969261 _aMittendorfer, Markus
245		4	_aThe comparability analysis of the Court of Justice of the European Union in the light of the Aures case _c Markus Mittendorfer & Mario Riedl
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe comparability analysis plays an important role in the Court of Justice of the European Union (CJEU)'s case law on the fundamental freedoms: if the situations examined are not objectively comparable, a violation of the fundamental freedoms is not possible. However, the CJEU does not follow a clear line in its decisions with regard to the comparability analysis, which makes it difficult to understand the decision-making process. Legal uncertainty is the result. In its last decision, Aures, in which the Court had to deal with a loss utilization rule, it exceptionally denied the comparability of the situations. Due to the increasing significance of losses in international tax law, the authors analyse the different methods of comparability analysis in cross-border loss utilization used by the CJEU and highlight the associated problematic areas.
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650			_aIMPUESTOS _947460
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
650		4	_aPRINCIPIO DE SEGURIDAD JURÍDICA _948123
700	1		_968361 _aRiedl, Mario
773	0		_9165665 _oOP 2141-B/2021/4 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 4, August 2021, p. 166-176
942			_cART