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

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; Rust, A.; Shiers, R.

doi:10.59403/a3xcvd

Article (Scientific journals)

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

Kofler, G.; Garcia Prats, A.; Haslehner, W. et al.

2023 • In European Taxation, 63 (2/3), p. 105-110

Peer Reviewed verified by ORBi Dataset

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https://hdl.handle.net/2268/311005

DOI
10.59403/a3xcvd

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Keywords :

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

Publication date :

27 January 2023

Journal title :

European Taxation

ISSN :

0014-3138

eISSN :

2352-9199

Publisher :

International Bureau of Fiscal Documentation

Volume :

Issue :

2/3

Pages :

105-110

Peer reviewed :

Peer Reviewed verified by ORBi

Development Goals :

16. Peace, justice and strong institutions

Data Set :

https://doi.org/10.59403/a3xcvd

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since 09 January 2024

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