Germany - Operating Expenses in the Event of a Failed Start of a Permanent Establishment with Real Estate in the European Union
- A. Cloer; A. (Annemarie) Conrath; N. Vogel
- European Taxation, 2014 (Volume 54), No 5
- 4 April 2014
This note outlines recent case law from German (lower) fiscal courts with respect to final cross-border losses that are generated due to a failure to establish a business unit abroad.