The Concept of Final Losses under EU Law and Its Scope of Application

Journal
Kollruss, T.
European Union
European Taxation 2023 (Volume 63), No. 2/3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In the context of the recent ECJ decision in W AG (Case C-538/20), this article examines whether the ECJ has possibly, de facto, abandoned the legal concept of final losses or whether it wants to see it continue to be applied as a restrictive ultima ratio exception (based on its long line of case law) in accordance with the principle of proportionality. In this respect, the ECJ’s line of case law will be analysed, including the recent decision in W AG on final losses from permanent establishments exempt under a tax treaty.