droit fiscal européen - compensation des pertes - pertes finales - european tax law - loss compensation - final losses
Abstract :
[en] In this CFE Opinion Statement, submitted to the EU Institutions in November 2022, the CFE ECJ Task Force comments on the ECJ decision of 22 September 2022 in W AG (Case C-538/20), on the deductibility of foreign final losses.
Disciplines :
Tax law
Author, co-author :
Kofler, G.
Garcia Prats, A.
Haslehner, W.
Heydt, V.
Kemmeren, E.
Lang, M.
Nogueira, J.F. Pinto
HJI Panayi, C.
Raventós-Calvo, S.
Richelle, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
Rust, A.
Shiers, R.
Language :
English
Title :
Opinion Statement ECJ-TF 4/2022 on the ECJ Decision of 22 September 2022 in W AG (Case C-538/20) on the Deductibility of Foreign Final Losses
Alternative titles :
[fr] Commentaire ECJ TF 4/2022 de l'arrêt du 22 septembre 2022 dans l'affaire W AG (C-538/20) sur la déductibilité des pertes étrangères finales
Original title :
[en] Opinion Statement ECJ-TF 4/2022 on the ECJ Decision of 22 September 2022 in W AG (Case C-538/20) on the Deductibility of Foreign Final Losses
