OrbitaxECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
|Approved Changes|EU-Germany–Luxembourg
On 15 May 2008, the European Court of Justice (ECJ) gave its decision in the case of Lidl Belgium GmbH & Co. KG v. Finanzamt Heilbronn (C-414/06). The Federal Finance Court (Bundesfinanzhof) had requested a preliminary from the ECJ on 28 July 2006.
The ECJ held that Art. 43 of the EC Treaty (freedom of establishment) does not preclude a situation in which a c…
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