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fiscalité - iate.europa.eu
Principles of subsidiarity and proporcionality in tax law enforcement...beenineffective.The article examines cross-border loss relief for group companies in the context of EuropeanUnion law and considers how this has affected Member States such as the UK....
général - core.ac.uk - PDF: doaj.org
Cross-border loss offset can fuel tax competition∗... In contrast, tax competition will be mitigated when the home country bases its loss relief on the tax rate in the subsidiary’s host country
The court's position on cross-border losses: a quest for the well-being of eu citizens?On 6 September 2012, a new chapter was added to the cross-border loss relief litigation saga with the European Court of Justice's (the Court) ruling in Philips Electronics....

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