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
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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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