51That objective, as the Court has already stated, is designed, inter alia, to safeguard the symmetry between the right to tax profits and the right to deduct losses (see Lidl Belgium, paragraph 33; and Philips Electronics UK, paragraph 24), in particular in order to prevent taxpayers from choosing freely the Member State in which profits are to be taxed or losses are to be deducted (see, to that effect, Oy AA, paragraph 56; and Lidl Belgium, paragraph 34).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.