Cross-border loss compensation and permanent establishments : Lidl Belgium and Deutsche Shell

Recently, Advocate General Sharpston delivered her Opinion in Lidl Belgium, whilst the European Court of Justice (ECJ) gave its decision in Deutsche Shell. Both cases deal with the losses of a foreign permanent establishment (PE), for example currency losses in relation to the activities of a foreign PE. This article considers the implications of the Advocate General's Opinion and the ECJ's decision.