Quotation Mittendorfer, Markus, Riedl, Mario. 2021. The Comparability Analysis of the Court of Justice of the European Union in the Light of the Aures Case. EC Tax Review. 30 (4), 166-176.


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Abstract

The comparability analysis plays an important role in the Court of Justice of the European Union (CJEU)’s case law on the fundamental freedoms: if the situations examined are not objectively comparable, a violation of the fundamental freedoms is not possible. However, the CJEU does not follow a clear line in its decisions with regard to the comparability analysis, which makes it difficult to understand the decision-making process. Legal uncertainty is the result. In its last decision, Aures, in which the Court had to deal with a loss utilization rule, it exceptionally denied the comparability of the situations. Due to the increasing significance of losses in international tax law, the authors analyse the different methods of comparability analysis in cross-border loss utilization used by the CJEU and highlight the associated problematic areas.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal EC Tax Review
Language English
Title The Comparability Analysis of the Court of Justice of the European Union in the Light of the Aures Case
Volume 30
Number 4
Year 2021
Page from 166
Page to 176
Reviewed? Y
URL https://kluwerlawonline.com/journalarticle/EC+Tax+Review/30.4/ECTA2021018
DOI n.a.
Open Access N

Associations

People
Mittendorfer, Markus (Details)
Riedl, Mario (Details)
Organization
Institute for Austrian and International Tax Law IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5112 European law (Details)
5206 Financial law (Details)
5217 Public law (Details)
5218 Constitutional law (Austrian-, European-) (Details)
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