Transfer of Residence within the European Union: The Treatment of Pre-Existing Losses – Part 2

In this two-part article, the treatment of pre-existing losses upon a transfer of residence within the European Union is discussed. In Part 1, EC law concepts, the ideal versus actual tax treatment and ECJ case law regarding treatment in the departure state were considered. Part 2 focuses on ECJ case law regarding the arrival state, secondary EC law and possible solutions to the issues discussed.