Research Handbook on European Union Taxation Law
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Research Handbook on European Union Taxation Law

Edited by Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa

Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
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Chapter 10: Taxation of business in the EU: Special problems of crossborder losses and exit taxation

Johanna Hey


In this chapter, Johanna Hey reviews more specific problems relating to the taxation of businesses in the EU. The chapter analyzes and criticizes the case law of the Court of Justice on crossborder loss recognition as well as for exit taxation. It is shown that notwithstanding the difference in the case law, there is a common thread, in that a territorial allocation of taxing rights is contradictory to the internal market. Johanna argues that the Court of Justice lacks legal standards to establish compromises at the level of the proportionality test and that the problem is not just one of lack of harmonization, but, indeed, one of revenue transfers between the Member States. As far-reaching harmonization in this area is not forthcoming, one has to accept and appreciate the limited achievements of the Court of Justice in equalizing crossborder and domestic treatment.

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