Economics 3366A/B Quiz: Different treatment of resident companies
23 Sep 2020
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Different treatment of resident companies, non-resident companies and subsidiaries: taxation. C-446/03 marks and spencer: parent company wants to deduct losses incurred by its subsidiaries in another ms. uk law only allowed losses incurred by a resident subsidiary can be deducted. Cjeu held that this was a breach of art 49 discouraging setting up subsidiaries. C-196/04 cadbury schwepps: clarification of what actual establishment means. Art 49: the right to take up and pursue activities as a self-employed person under the conditions laid down for its own nationals by the law of the country where establishment is effected. C-268/99 jany and others: characteristics: no relationship of subordination, activity is engaged under person s own responsibility, remuneration paid in full to the person directly. Freedom of establishment applies to primary and secondary establishment. Klopp: german national was part of bar but wanted to practice in france. His application was rejected because only one set of chambers allowed in france, not germany.
