Abstract
In this article, the authors discuss and comment on A/S Bevola and Jens W. Trock ApS v. Skatteministeriet (Case C-650/16). The article also provides an analysis of how a comparability analysis between a domestic and a foreign PE should be performed in cases involving final PE losses. Finally, the article provides an overview of the current status of the Marks & Spencer (Case C-446/03) exception as interpreted by ECJ case law.
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