Reference : Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C...
Scientific journals : Article
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
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 mailto [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 []
European Taxation
International Bureau of Fiscal Documentation
Yes (verified by ORBilu)
[en] Bevola ; Loss utilization ; loss relief ; definitive losses ; ECJ case law
[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.
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