|Author (Person)||Cordewener, Axel|
|Series Title||EC Tax Review|
|Series Details||Vol.27, No.5, 2018, p.230–236|
|Publication Date||October 2018|
|Content Type||Journal | Series | Blog|
In a recent judgment the Grand Chamber of the Court of Justice of the European Union (CJEU) has given new impetus to its case law on the impact of the fundamental freedoms of the Treaty on the Functioning of the European Union (TFEU) on domestic tax systems as regards the cross-border relief of ‘final losses’ suffered abroad. The present contribution looks into the different phases of development of the relevant CJEU decisions and submits a first evaluation of the new judgment and its potential consequences.
|Countries / Regions||Europe|