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European Union - No Cross-Border Loss Relief for Losses from Passive Investment by Private Individuals in the Event of a Disparity

Country:
European Union
Author:
G. Meussen
Issue:
European Taxation, 2014 (Volume 54), No 4
Published:
3 March 2014
In this note the author examines the ECJ's decision in K (Case C-322/11) from the general perspective of cross-border loss relief, and sheds some light on the future with regard to this issue. What is particularly interesting is the fact that this case does not deal with foreign business losses but with losses from passive foreign investment of a private individual. The case challenges the boundaries of the Marks & Spencer doctrine.
 
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