Foreign losses, tax treaties and EC fundamental freedoms : a new German case before the ECJ

Cordewener, A.

Foreign losses, tax treaties and EC fundamental freedoms : a new German case before the ECJ

Journal

Author

Cordewener, A.

Country

European Union

Published Date

1 September 2003

Issue

European Taxation 2003 (Volume 43), No. 9

A close look at the implications of the Ritter case (C-152/03), which was referred by the German Federal Tax Court to the ECJ and may prove to be groundbreaking.

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Foreign losses, tax treaties and EC fundamental freedoms : a new German case before the ECJ