ECJ Decision in Bevola (Case C-650/16): A Missing Piece in the Marks & Spencer (Case C-446/03) Puzzle
| Authors | |
|---|---|
| Publication date | 2019 |
| Journal | European Taxation |
| Volume | Issue number | 59 | 2/3 |
| Pages (from-to) | 89-98 |
| Organisations |
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| Abstract | In this article, the authors discuss and comment on A/S Bevola and Jens W. Trock ApS v. Skatteministeriet (Case C-650/16). The article also provides an analysis of how a comparability analysis between a domestic and a foreign PE should be performed in cases involving final PE losses. Finally, the article provides an overview of the current status of the Marks & Spencer (Case C-446/03) exception as interpreted by ECJ case law. |
| Document type | Article |
| Language | English |
| Published at | https://research.ibfd.org/#/doc?url=/collections/et/html/et_2019_02_dk_1.html |
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