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Showing result 1 - 5 of 6 essays matching the above criteria.

  1. 1. The ability-to-pay principle as a part of the CJEU’s comparability analysis in cross-border corporate loss relief cases

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Vilma Isojunno; [2021]
    Keywords : Law and Political Science;

    Abstract : This thesis examines the CJEU’s comparability analysis regarding corporate cross-border loss transfer cases and the use of ability-to-pay principle as a part of the analysis. In the beginning of the thesis the basic concepts relating to internal market and taxation and underlying reasons for difficulties in cross-border loss transfer are explained and the importance of loss transfer is defended. READ MORE

  3. 2. Direct tax: Cross-border group consolidation in the EU : Is the criterion of a “wholly owned subsidiary” in Swedish tax legislation regarding cross-border group deductions contrary to ECJ jurisprudence?

    University essay from Internationella Handelshögskolan

    Author : Dimitri Gankin; [2012]
    Keywords : Direct tax; freedom of establishment; company taxation; cross-border group consolidation; wholly owned criterion; Swedish taxation rules on group deductions; ECJ; loss-relief; group contributions; EU; direct shareholding;

    Abstract : On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. READ MORE

  4. 3. Cross Border Loss Relief

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Lydia Manka Massawe; [2012]
    Keywords : final losses; Marks Spencer case; losses; group taxation; Cross border losses; Law and Political Science;

    Abstract : The problem to be examined in this research is on the tax treatment of losses in cross border situations as addressed in the European cases and the adaptation or implementation of the final decision of the European Court of Justice (ECJ) by different European states to their respective national laws as required by the EU law . The main issue was on the transfer of losses between different independent companies, belonging to the same group, located in different jurisdictions. READ MORE

  5. 4. The Swedish intra‐group deduction and its compatibility with EU Law

    University essay from Lunds universitet/Juridiska institutionen

    Author : Björn Anefur; [2011]
    Keywords : EU law; intra-group deduction; Law and Political Science;

    Abstract : En utökning av EU:s medlemsstaters nationella koncernbeskattningssystem till att även inkludera gränsöverskridande aktiviteter har under en lång tid varit uppe för debatt inom den Europeiska Unionen. Den Europeiska Kommissionen har presenterat kommunikationer och utkast till direktiv som syftar till att harmonisera de nationella reglerna på området, framförallt i förhållande till utjämning av förluster som har uppstått i ett dotterbolag med hemvist i en annan stat än dess moderbolag. READ MORE

  6. 5. Tax Treatment of Losses in the European Union - possibilities and challanges

    University essay from Lunds universitet/Juridiska institutionen

    Author : Emma Sandberg Thomsen; [2005]
    Keywords : EG-rätt; Skatterätt; Law and Political Science;

    Abstract : The European Union today consists of 25 Member States. The Member States all have different tax systems and different rates of taxation. A few Council Directives have been adopted in order to harmonize direct taxation between the Member States, but none regarding cross-border losses. READ MORE