New case law developments: tax treatment of losses of a foreign permanent establishment

• Autores: Jean-Pierre Winandy
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 2, 2006, págs. 82-83
• Idioma: inglés
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• Resumen

  • The author summarizes an important case in which the Luxembourg Administrative Court of First Instance (confirmed by the Administrative Court) overruled a long-standing administrative practice regarding the tax treatment of foreign losses and permanent establishments in Luxembourg. The potential implications of the decisions for both Luxembourg and EC law are then examined.