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Die RechtssacheK: Neues zum Finalitätskriterium in der grenzüberschreitenden Verlustverrechnung
The K Case: New Developments Concerning the Criterion of Finality in Situations of Cross-Border Loss Utilization
Since the landmark decision in the Marks & Spencer case, judges as well as scholars have faced the difficulty to determine the scope of the finality criterion. Despite its practical relevance, the ECJ case law has yet been unable to draw a clear picture of how the finality criterion is to be assessed. Scholars in German-speaking literature as well as the German Federal Fiscal Court (BFH) differentiated between finality due to factual reasons and finality due to legal restrictions. Which of the two would be the decisive element and whether one would prevail over the other, was highly debated. In its decision in the K case, the ECJ for the first time directly addressed a case of so called “legal impossibility” to utilize a loss in the source state. Daniel W. Blum and Eline Huisman aim at analyzing the decision and pondering its possible implications.
I. Hintergrund
Die Frage, ob und in welchem Umfang das Unionsrecht und insbesondere die darin verankerten Grundfreiheiten Mitgliedstaaten verpflichten können, dem Steuerpflichtigen eine grenzüberschreitende Verlustverwertung zuzubilligen, ist und war Gegenstand umfassender Diskussion in Literatur und Judikatur. Während eine Vielzahl mitgli...