Deductibility of Final Losses of European Subsidiaries: A Missed Opportunity by the French Courts?

Journal
Leclercq, L.; Tredaniel, P.; Messiter-Bourgoin, J.
France
European Taxation 2021 (Volume 61), No. 5
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45
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In this article, the authors comment on the recent decision of the Administrative Court of Appeal of Versailles in Groupe Lucien Barrière (23 June 2020), which addresses the application of the Marks & Spencer exception in France.