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Cross-Border Loss Relief

Hamit Sari discusses domestic time limits on loss carry-forward and cross-border loss relief
Cross-border loss relief at Community level continues to attract overwhelming attention and has been at the very centre of the debate on taxation in the Community in particular since the Marks & Spencer judgment of the ECJ1. Having regard to the fact that the Commission's efforts to introduce a Directive have failed in the past and its work on a common consolidated corporate tax base (CCCTB) have not been finalised yet the compatibility of national provisions on cross-border loss relief with Community law specifically with the fundamental Community freedoms is assessed by the Court and some general principles can be deduced from its rulings.
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