On 4 July 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 a permanent establishment (PE) in Denmark of a non-resident member of a group violates the EU freedom of establishment principle. Under Danish law, the scope of national group (joint) taxation includes all companies and PEs belonging to the group that are established in Denmark. In respect of PEs in Denmark, however, a rule to prevent double deductions of losses provides that the losses of a PE may offset the income of other companies...