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Court of Justice of the European Union · Judgment

C-538/20Finanzamt B v W AG

Decided
2022-09-22
ECLI
ECLI:EU:C:2022:717
CELEX
62020CJ0538
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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