European Union - Cross-Border Restructuring and “Final Losses”
- European Union
- G.F. Boulogne; N. Sumrada Slavnic
- European Taxation, 2012 (Volume 52), No 10
- 3 September 2012
In this article, the authors discuss loss compensation in connection with cross-border reorganizations, in particular the extent to which the “no possibilities” test can be relied on in claiming compensation for “final losses”.