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Utilization of Tax Losses in CJEU Case Law
Hálová, Lenka ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with the admissibility of the tax loss in the context of the basic freedoms of the EU between the parent, subsidiary and grandchild companies. In the theoretical part, the basic terms are defined, which are necessary for the solved problem. In the analytical part, freedom of establishment is defined in more detail and selected judgments of the Court of Justice of the European Union are analyzed here. The proposal part contains a proposal for a methodical procedure for assessing the admissibility of losses for the parent company that were incurred by its subsidiaries or second-tier subsidiary companies.

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