03.07.2018 Exemption of loss forfeiture for troubled businesses not ill ... The ECJ overturned an earlier judgment of the European General Court and held that the German tax legislation concerning the possibility of a loss-carry forward to future tax years despite a harmful share acquisition in cases of a rescue plan to save the company from insolvency – known as the salvage clause - is not illegitimate state. Categories: From EuropeKeywords: loss forfeiture, troubled businesses, il ...
09.01.2018 Tax & Legal News – Issue 1, January 2018 In this issue: PwC Reports, Official pronouncements, Tax Court Cases and From Europe Categories: Tax & Legal NewsKeywords: anti-treaty shopping rule, troubled busi ...
04.02.2016 Loss forfeiture exemption for troubled businesses rejected The ECJ has upheld a Commission ruling to the effect that the exemption from the provision for loss forfeiture on change of shareholders for troubled companies being rescued constitutes unlawful state aid. Categories: From EuropeKeywords: loss forfeiture, change of shareholders, ...