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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • No requirement to group relief foreign losses brought forwar ...

    The ECJ has held that UK group relief provisions that restrict losses incurred by foreign subsidiaries to those that cannot be offset in the same or a previous year in the foreign country or – as apparent immediately after year-end – in a future year are not in breach of community law.

    Originaldatum
    Kategorien
    Supreme Tax Court cases, From Europe
    Schlagwörter
    Marks & Spencer, group relief
    Autor:in