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Case C-538/20: Judgment of the Court (Fourth Chamber) of 22 September 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt B v W AG (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)
ECLI:EU:UNKNOWN:62020CA0538
62020CA0538
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7.11.2022
Official Journal of the European Union
C 424/6
(Case C-538/20) (<span class="oj-super oj-note-tag">1</span>)
(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)
(2022/C 424/06)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt B
Defendant: W AG
Intervener: Bundesministerium der Finanzen
Operative part of the judgment
Articles 49 and 54 TFEU must be interpreted as not precluding a tax system of a Member State under which a company resident in that Member State may not deduct from its taxable profits the final losses incurred by its permanent establishment situated in another Member State where the Member State of residence has waived its power to tax the profits of that permanent establishment under a double taxation convention.
(<span class="oj-super">1</span>) OJ C 35, 1.2.2021.