AG Kokott, C-126/11, A Oy – offsetting of losses, freedom of establishment and balanced allocation of taxing powers – compensación de pérdidas, libertad de establecimiento y reparto equilibrado del poder tributario

Conclusiones AG Kokott, As. C-126/11Opinion AG Kokott, case C-126/11

Trending topic: offsetting of losses, freedom of establishment and balanced allocation of taxing powersTendencia: compensación de pérdidas, libertad de establecimiento y reparto equilibrado del poder tributario.

Opinion: “Neither the Tax Merger Directive nor Articles 49 and 54 TFEU preclude a national measure which provides that a receiving company resident in a Member State may not deduct for tax purposes the losses arising from the business activity in another Member State of a company which was resident in that other Member State and which has merged with it where that activity was subject exclusively to that other Member State’s right of taxation”.

Comment: the requirements o the proportionality test conducted in Marks & Spencer disappears y this opinion regarding A Oy as it already happened in cases Oy AA and X-Holding. In our view this is an inevitable consecuence of the “new” justification cause based on the balanced allocation of taxing powers.

“Ni la Directiva 2009/133 ni los artículos 49 TFUE y 54 TFUE se oponen a una normativa nacional con arreglo a la cual una sociedad absorbente residente no puede deducir, en el marco de su tributación, las pérdidas de una sociedad establecida en otro Estado miembro y que ha sido absorbida por aquélla, pérdidas derivadas de la actividad allí desarrollada y sometida a la competencia tributaria exclusiva del otro Estado miembro”.

Comentario: las exigencias del control de proporcionalidad que se habían llevado a cabo en Marks & Spencer desaparecen en las conclusiones de la Abogado General Kokott. A nuestro juicio se trata de una consecuencia necesaria de la “nueva” causa de justificación, basada en el reparto equilibrado del poder tributario.

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