Have a personal or library account? Click to login

The freedom of cross-border funding in multinational groups and European Union law

Open Access
|May 2021

References

  1. Cooper, Maggie; T.K. Nguyen, Quyen: Multinational enterprises and corporate tax planning, International Business Review, Volume 29, Issue 3, June 2020, 101692.
  2. Terra/Wattel, European Tax Law, 7th Edition 2018: Paula Dourado (author), Chapter 18, cross-border loss relief (in general to group taxation).
  3. CJEU, Judgment of 18 Juli 2007a, C-231/05, Oy AA, ECLI:EU:C:2007:439.
  4. Skatteverket, Request for a preliminary ruling of 5 June 2019a, C-484/19, para. 47, 59.
  5. Skatteverket, Request for a preliminary ruling of 5 June 2019b, C-484/19, para. 44.
  6. CJEU, Judgment of 2 September 2015, C-386/14, Groupe Steria SCA, ECLI:EU:C:2015:524.
  7. CJEU, Judgment of 22 February 2018a, C-398/16 and C399/16, X BV, X NV, ECLI:EU:C:2018:110.
  8. Högsta förvaltningsdomstolen, Request for a preliminary ruling of 25 June 2019a, C-484/19.
  9. COUNCIL DIRECTIVE (EU) 2016/1164 of 12 July 2016a, L 193/1; available at: https://eur-lex.europa.eu/legal-content/EL/TXT/PDF/?uri=CELEX:32016L1164&from=DE
  10. CJEU, Judgment of 18 Juli 2007b, C-231/05, Oy AA, ECLI:EU:C:2007:439, para. 23, 24.
  11. CJEU, Judgment of 21 July 2011, C397/09, Scheuten Solar, ECLI:EU:C:2011:499.
  12. CJEU, Judgment of 18 Juli 2007c, C-231/05, Oy AA, ECLI:EU:C:2007:439, para. 42.
  13. Skatteverket, Request for a preliminary ruling of 5 June 2019, C-484/19, para. 44, 33.
  14. CJEU, Judgment of 12 December 2002a, C-324/00, Lankhorst-Hohorst GmbH, ECLI:EU:C:2002:749, para. 32, 29.
  15. CJEU, Judgment of 30 January 2020, C-156/17, Köln-Aktienfonds Deka, ECLI:EU:C:2020:51, para. 55, 56; CJEU, Judgment of 5 February 2014, C385/12, Hervis Sport, EU:C:2014:47, para. 37 to 39.
  16. CJEU, Judgment of 22 February 2018b, C-398/16 and C399/16, X BV, X NV, ECLI:EU:C:2018:110, para. 20; CJEU, Judgment of 25 February 2010, C-337/08, X Holding BV, ECLI:EU:C:2010:89, para. 20.
  17. CJEU, Judgment of 18 December 2014, C87/13, X, ECLI:EU:C:2014:2459, para. 27.
  18. CJEU, Judgment of 22 February 2018c, C-398/16, X BV, ECLI:EU:C:2018:110, para. 35.
  19. Högsta förvaltningsdomstolen, Request for a preliminary ruling of 25 June 2019b, C-484/19, para. 44, 33.
  20. CJEU, Judgment of 22 February 2018d, C-398/16, X BV, ECLI:EU:C:2018:110, para. 35.
  21. CJEU, Judgment of 18 Juli 2007d, C-231/05, Oy AA, ECLI:EU:C:2007:439, para. 38.
  22. CJEU, Judgment of 18 Juli 2007e, C-231/05, Oy AA, ECLI:EU:C:2007:439, para. 38; CJEU, Judgment of 25 February 2010, C-337/08, X Holding BV, ECLI:EU:C:2010:89, para. 24; CJEU, Judgment of 22 February 2018, C-398/16, X BV, ECLI:EU:C:2018:110, para. 36, 37.
  23. CJEU, Judgment of 22 February 2018e, C-398/16, X BV, ECLI:EU:C:2018:110, para. 43; CJEU, Judgment of 2 September 2015, C-386/14, Groupe Steria SCA, ECLI:EU:C:2015:524, para. 31.
  24. CJEU, Judgment of 12 December 2002b, C-324/00, Lankhorst-Hohorst GmbH, ECLI:EU:C:2002:749.
  25. CJEU, Judgment of 12 September 2006, C-196/04, Cadbury Schweppes, ECLI:EU:C:2006:544, para. 51; CJEU, Judgment of 22 February 2018, C-398/16, X BV, ECLI:EU:C:2018:110, para. 47; CJEU, Judgment of 12 December 2002, C-324/00, Lankhorst-Hohorst GmbH, ECLI:EU:C:2002:749, para. 37.
  26. CJEU, Judgment of 12 December 2002c, C-324/00, Lankhorst-Hohorst GmbH, ECLI:EU:C:2002:749, para. 37.
  27. CJEU, Judgment of 12 December 2002d, C-324/00, Lankhorst-Hohorst GmbH, ECLI:EU:C:2002:749, para. 34, 36, 37; CJEU, Judgment of 22 February 2018, C-398/16, X BV, ECLI:EU:C:2018:110, para. 50.
  28. CJEU, Judgment of 22 February 2018e, C-398/16, X BV, ECLI:EU:C:2018:110, para. 50.
  29. Council Directive (EU) 2016/1164 of 12 July 2016b, L 193/2, Preamble recital (7).
  30. Council Directive (EU) 2016/1164 of 12 July 2016c, L 193/2, Preamble recital (7).
  31. Damodaran, Aswath: Applied Corporate Finance (2010), p. 156–157.
Language: English
Page range: 58 - 70
Submitted on: Jun 22, 2020
Accepted on: Nov 6, 2020
Published on: May 18, 2021
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year

© 2021 Thomas W. Kollruss, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.