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Italy - The ECJ Decision in Timac Agro (Case C-388/14): Another Properly Shaped Piece in the ECJ’s Tax Loss Puzzle

Country:
Italy
Author:
R-A. Papotti; C. Setti
Issue:
European Taxation, 2016 (Volume 56), No 6
Published:
13 May 2016
This article addresses the ECJ’s decision in Timac Agro (Case C-388/14) on the compatibility, with EU law, of a German regime that allowed a German company to deduct losses incurred by its PE in Austria subject to recapture in certain circumstances. The authors integrate the decision into a systematic analysis of the ECJ’s case law in the field of tax losses, which has long been criticized by prominent scholars as being plagued by profound inconsistencies.
 
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