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"
Richelle, Isabelle
2019 • In European Taxation, february/march, p. 113-119
European tax law; loss compensation; permanent establishment
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".
Research Center/Unit :
ECJ Task Force of the CFE Tax Advisors Europe - Tax Institute ULiège
Disciplines :
Tax law
Author, co-author :
Richelle, Isabelle ; Université de Liège - ULiège > Département de droit > Droit fiscal
Language :
English
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"
Publication date :
March 2019
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
Volume :
february/march
Pages :
113-119
Peer reviewed :
Peer Reviewed verified by ORBi
Funders :
CFE Tax Advisers Europe
Commentary :
The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Joao Nogueira, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers.
