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| 003 | ES-MaIEF | ||
| 005 | 20220824115554.0 | ||
| 007 | ta | ||
| 008 | 220824t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_950391 _aKofler, Georg |
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| 245 |
_aShould we cut "final" losses? _c Georg Kofler |
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| 500 | _aResumen. | ||
| 520 | _aThis editorial considers the European Court of Justice's jurisprudence on cross-border loss relief. The author focuses on the question of comparability between cross-border and domestic situations and comments on the "final losses" doctrine. The following cases are discussed: Lidl Belgium (C-414/06), Timac Agro (C-388/14), W AG (C-538/20), Bevola (C-650/16). | ||
| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
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| 650 | 4 |
_aSOCIEDADES _948454 |
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| 650 | 4 |
_947978 _aPERDIDAS |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 773 | 0 |
_9167696 _oOP 2141-B/2022/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 3, June 2022, p. 108-114 |
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| 942 | _cART | ||