Article (Scientific journals)
Case Comment on CJEU C-405/18 AURES Holdings
Haslehner, Werner
2020In Highlights and Insights on European Taxation
Peer reviewed
 

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Keywords :
EU tax law; transfer of residence; loss transfer; freedom of establishment
Abstract :
[en] This is a brief case comment on a judgment by the Court of Justice. The taxpayer in this case sought a deduction for losses incurred in the Netherlands prior to its change of residence to the Czech Republic, relying on the freedom of establishment to claim that denying the loss deduction would restrict it right to move without facing discrimination. Following its Advocate General, the Court dismissed this argument, holding that the situation of a company that had incurred losses at a time when it was outside of the tax jurisdiction of a Member State was not comparable to the situation of a company that incurred losses while being subject to that Member State's jurisdiction. The decision does not hold particular surprises, but is an important piece in search for a unified theory of two separate lines of jurisprudence: that concerning foreign loss relief and that concerning exit taxation.
Precision for document type :
Analysis of case law/Statutory reports
Disciplines :
European & international law
Tax law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
External co-authors :
no
Language :
English
Title :
Case Comment on CJEU C-405/18 AURES Holdings
Publication date :
September 2020
Journal title :
Highlights and Insights on European Taxation
ISSN :
1876-665X
Publisher :
Wolters Kluwer, Deventer, Netherlands
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
Available on ORBilu :
since 28 December 2020

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