Survival of loss carry-forwards: European Commission raises doubts regarding common market conformity of the German restructuring clause (Sec. 8c para. 1a CTA)

Date

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Location
European Union
Germany
Firm
Latham & Watkins LLP
Tags
European Union
Germany
Insolvency & Restructuring
Tax
Latham & Watkins LLP
Share (finance)
Shareholder
Market liquidity
Single market
Taxable income
Ex post facto law
Subsidy
State aid
Electricity generation
Pro rata
Treaty on the Functioning of the European Union
Treaty of Rome
European Commission
Court of Justice of the European Union