H&I 2023/30
W. EU law does not preclude German exclusion of foreign PE’s final losses. Court of Justice
CJ 22-09-2022, C-538/20 (Uitspraak) (W)
- Instantie
Court of Justice of the European Union
- Datum
22 september 2022
- Zaaknummer
C-538/20
- Roepnaam
W
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
Europees belastingrecht / Europese verdragsvrijheden
Europees belastingrecht / Verliesverrekening
Europees belastingrecht / Voorkoming van dubbele belasting
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 22‑09‑2022
Conclusie, Court of Justice of the European Union (Advocate General), 10‑03‑2022
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 21‑10‑2020
- Wetingang
Treaty on the Functioning of the EU (TFEU) Article 49 and 54
Essentie
W. EU law does not preclude German exclusion of foreign PE’s final losses. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case W. Articles 49 and 54 TFEU must be interpreted as not precluding a tax system of a Member State under which a company resident in that Member State may not deduct from its taxable profits the final losses incurred by its permanent establishment situated in another Member State where the Member State of residence has waived its power to tax the profits of that permanent establishment under a double ... Verder lezen? Log in om dit document te bekijken.