13 June 2018 EU Court of Justice rules taxpayer entitled to deduct final loss The Grand Chamber of the European Union (EU) Court of Justice (ECJ) issued its decision on case C-650/16, Bevola, on June 12. It held that Danish tax law was incompatible with the freedom of establishment set forth in Article 49 of the Treaty on the Functioning of the EU, because a Danish company was precluded from claiming as a tax deduction in Denmark, a final loss suffered by a permanent establishment (PE) in Finland. Document ID: 2018-1215 |
