News Analysis: Cross-Border Loss Transfer After Lidl Belgium

It used to be almost certain that the European Courtof Justice would follow the opinion of the advocategeneral in its judgment, but those days are gone. Thelatest examples of this change in heart are ColumbusContainer (C-298/05) and Lidl Belgium (C-414/06). (Forthe ECJ judgment in Columbus Container, see Doc 2007-26756 or 2007 WTD 236-11. For the ECJ judgment inLidl Belgium, see Doc 2008-10739 or 2008 WTD 96-18.)[...]

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Year of publication:	2008-05-26
Authors:	Kessler, Wolfgang ; Eicke, Rolf
Institutions:	Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre
Subject:	Steuer \| Kooperation \| Beurteilung \| Veranlagung \| taxation \| Gesetzgebung \| tax law

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Extent:	486400 bytes 4 p. application/pdf
Series:	Albert-Ludwigs-Universität Freiburg - Lehrstuhl für Betriebswirtschaftliche Steuerlehre - publications TAX NOTES INTERNATIONAL Volume 50, Number 8, p. 643
Type of publication:	Book / Working Paper
Language:	English
Classification:	Specific management methods ; Corporate tax policy ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10009248929