Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment

Garía Prats, Alfredo; Haslehner, Werner; Heydt, Volker; Kemmeren, Eric; Kofler, Georg; Lang, Michael; Lüdicke, Jürgen; Nogueira, Joao; Pistone, Pasquale; Raventos-Calvo, Stella; Raingeard de la Blétière, Emmanuel; Richelle, Isabelle; Rust, Alexander; Shiers, Rupert

Reference : Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C...


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/39018

Title :	Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment
Language :	English
Author, co-author :	Garía Prats, Alfredo []
	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
	Heydt, Volker []
	Kemmeren, Eric []
	Kofler, Georg []
	Lang, Michael []
	Lüdicke, Jürgen []
	Nogueira, Joao []
	Pistone, Pasquale []
	Raventos-Calvo, Stella []
	Raingeard de la Blétière, Emmanuel []
	Richelle, Isabelle []
	Rust, Alexander []
	Shiers, Rupert []
Publication date :	Feb-2019
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Volume :	59
Issue/season :	2/3
Pages :	113-119
Peer reviewed :	Yes (verified by ORBi^lu)
Audience :	International
ISSN :	0014-3138
e-ISSN :	2352-9199
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] Bevola ; Loss utilization ; loss relief ; definitive losses ; ECJ case law
Abstract :	[en] This CFE Opinion Statement, submitted to the European Institutions in November 2018, discusses the ECJ’s decision in Bevola (Case C-650/16), which reaffirms that the concept of “definitive losses” first established in Marks & Spencer (Case C-446/03) and refined, inter alia, in Commission v. United Kingdom (Case C-172/13) is still applicable to permanent establishments and that the standard for testing comparability continues to be related to the aim pursued by the national provision at issue. Further, the CFE invites the EU to consider harmonizing measures that will introduce immediate loss utilization with a recapture mechanism.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/39018

File(s) associated to this reference

Fulltext file(s):

	File	Commentary	Version	Size	Access
Limited access	et_2019_02_cfe_1 (Bevola).pdf		Publisher postprint	189.65 kB	Request a copy

All documents in ORBi^lu are protected by a user license.

University of Luxembourg Library | Feedback | Legal notices