Even the brought forward losses attributable to the same cannot be carried forward.

The company has the following unused carried-over losses:

Furthermore, the silent participation absorbs balance sheet losses in proportion to the total loss-absorbing capital.

Year 2: 60 - 60 of losses carried forward from the previous year = 0 (losses carried forward to the following year = 100 - 60 = 40)

The onus is on the taxpayer to substantiate any loss being carried back to a prior year.

The estimates do not include losses carried over by part-time farmers.

The estimates also do not include losses carried over by part-time farmers.

The group erased its deferred losses, which amounted to EUR3.9m.

The estimate is equal to the amount of losses carried over multiplied by the tax rate applicable in the year in which the losses are applied.

Continuity of Losses Carried Forward - Analysis of Balance by Year of Origin

The estimate is equal to the amount of losses carried over multiplied by the tax rate applicable in the year in which the losses are applied.

The estimates also do not include losses carried over by part-time farmers.

The estimates do not include losses carried over by part-time farmers.

These consequences include, among others, the carryback of losses from later years that would have reduced the taxable income for the year in which those losses were applied.

In each tax year losses carried forward must be used before exemptions are applied.