Cross-Border Loss Compensation and EU Fundamental Freedoms: The ‘Final Losses’ Doctrine Is Still Alive! - EC Tax Review View Cross-Border Loss Compensation and EU Fundamental Freedoms: The ‘Final Losses’ Doctrine Is Still Alive! by Axel Cordewener - EC Tax Review Cross-Border Loss Compensation and EU Fundamental Freedoms: The ‘Final Losses’ Doctrine Is Still Alive! Axel Cordewener 2018-09-01 27 5 https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\ECTA\ECTA2018025.pdf

In a recent judgment the Grand Chamber of Court of Justice of the European Union (CJEU) has given new impetus to its case law on the impact of the fundamental freedoms of the Treaty on the Functioning of the European Union (TFEU) on domestic tax systems as regards the cross-border relief of ‘final losses’ suffered abroad. The present contribution looks into the different phases of development of the relevant CJEU decisions and submits a first evaluation of the new judgment and its potential consequences.

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