Highlights & Insights Previews

  • PANA Co-rapporteurs scathing about removal of Panama from tax haven blacklist
  • EDF v Commission. Obligation for the French State to recover the sum of approximately €1.37 billion. General Court
  • Commission approves Polish investment aid to SMEs in the shipbuilding sector; opens investigation into Polish tax incentive for shipyards
  • Związek Gmin Zagłębia Miedziowego. Reference for a preliminary ruling. Deduction of input tax. Wojewódzki Sąd Administracyjny we Wrocławiu
  • Wächtler. Reference for a preliminary ruling. Free movement of persons. Switzerland. Exit tax. Finanzgericht Baden-Württemberg
  • Dilly's Wellnesshotel. Reference for a preliminary ruling. Aid scheme. Energy tax rebate. Verwaltungsgerichtshof
  • Holmen. Reference for a preliminary ruling. Deduction of losses in a subsidiary in another Member State. Högsta förvaltningsdomstolen
  • Memira Holding. Reference for a preliminary ruling. Loss deduction. Loss in a subsidiary in another Member State. Högsta förvaltningsdomstolen

    Request for a preliminary ruling from the Högsta förvaltningsdomstolen in the case Memira Holding.

    Must account be taken, in the assessment of whether a loss in a subsidiary in another Member State is definitive within the meaning given in, inter alia, the case of A, and the parent company may thus deduct the loss on the basis of Article 49 TFEU, of the fact that, under the rules of the subsidiary's State, there are restrictions on the possibility for parties other than the party itself which made the loss to deduct the loss? If a restriction such as that referred to in question 1 must be taken into consideration, must account then be taken of whether, in the case in question, there actually is another party in the subsidiary's State which could have deducted the losses if that were permitted there? 

    C-607/17

     

  • Commission welcomes the entry into force of new rules to prevent tax evasion and money laundering
  • Administrative cooperation and combating VAT fraud. Regulation 904/2010 is amended. Distance sales of goods imported from third countries
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