In Search of Ariadne’s Thread: Permanent Establishments and Losses in the European Union

Journal
Mkrtchyan, T.
European Union
Bulletin for International Taxation 2009 (Volume 63), No. 12
PriceUSD 45

In this article, the author assesses developments in European Court of Justice case law, inter alia, to (1) determine what a “terminal loss” is within the meaning of Marks & Spencer, and how the concept has evolved in more recent ECJ case law, (2) analyse the consequences of any “refinement” of this concept and (3) consider possible solutions to the cross-border compensation of losses with regard to permanent establishments.