On 12 June 2018, a judgment of the Court of Justice of the European Union (CJEU) was issued concerning whether Denmark's loss restriction rules in relation to non-resident establishments violate the EU freedom of establishment principle. The case involved a Danish auto parts company, Bevola, which had maintained an establishment in Finland. After the establishment was closed in 2009, Bevola attempted to claim a deduction of the net losses of the establishment that could not be claimed in Finland. The Danish tax authority denied the claim, taking the position that such losses could only be claimed if Bevola had opted...