EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 62020CA0538
Case C-538/20: Judgment of the Court (Fourth Chamber) of 22 September 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt B v W AG (Reference for a preliminary ruling — Freedom of establishment — Articles 49 and 54 TFEU — Deduction of final losses incurred by a non-resident permanent establishment — State which has waived its power to impose taxes under a double taxation convention — Comparability of situations)
Case C-538/20: Judgment of the Court (Fourth Chamber) of 22 September 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt B v W AG (Reference for a preliminary ruling — Freedom of establishment — Articles 49 and 54 TFEU — Deduction of final losses incurred by a non-resident permanent establishment — State which has waived its power to impose taxes under a double taxation convention — Comparability of situations)
Case C-538/20: Judgment of the Court (Fourth Chamber) of 22 September 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt B v W AG (Reference for a preliminary ruling — Freedom of establishment — Articles 49 and 54 TFEU — Deduction of final losses incurred by a non-resident permanent establishment — State which has waived its power to impose taxes under a double taxation convention — Comparability of situations)
OJ C 424, 7.11.2022, p. 6–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
7.11.2022 |
EN |
Official Journal of the European Union |
C 424/6 |
Judgment of the Court (Fourth Chamber) of 22 September 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt B v W AG
(Case C-538/20) (1)
(Reference for a preliminary ruling - Freedom of establishment - Articles 49 and 54 TFEU - Deduction of final losses incurred by a non-resident permanent establishment - State which has waived its power to impose taxes under a double taxation convention - Comparability of situations)
(2022/C 424/06)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Finanzamt B
Defendant: W AG
Intervener: Bundesministerium der Finanzen
Operative part of the judgment
Articles 49 and 54 TFEU must be interpreted as not precluding a tax system of a Member State under which a company resident in that Member State may not deduct from its taxable profits the final losses incurred by its permanent establishment situated in another Member State where the Member State of residence has waived its power to tax the profits of that permanent establishment under a double taxation convention.