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Where Does Foreign Loss Utilization Go in Europe?
WOHIN GEHT DIE STEUERLICHE VERLUSTVERWERTUNG IN EUROPA?
Fragen der steuerlichen Verlustverwertung bestimmen zur Zeit die Diskussion im Europäischen Steuerrecht. Claus Staringer analysiert die dazu ergangene Rechtsprechung des EuGH und versucht die Perspektiven der weiteren Rechtsentwicklung in diesem Bereich zu zeigen.
I. Overview
The organizers of this conference have thankfully invited me to speak here on "foreign loss utilization" in my capacity as an academic rather than as a lawyer. Taking an academic perspective at cross-border loss utilization seems to be a challenging task, since this is obviously a topic at the core of practical tax planning. So I will be brave trying to tell you about what the law actually is on cross-border use of losses in the European Union. This is indeed challenging, as this is presumably the most discussed topic in European tax law these days.
I will talk about Marks & Spencer first, of course. But only in brief, because I am sure that you will have already heard everything that you ever wanted to know about this case - and probably even more than that. To avoid duplications, I will therefore try to put emphasis on the perspectives that can be taken from Marks & Spencer for the future.
In the second part of ...