20A provision which allows losses incurred by a permanent establishment situated in another Member State or in another State that is party to the EEA Agreement to be taken into account in calculating the profits and taxable income of the principal company constitutes a tax advantage (see, to this effect, the judgment in Lidl Belgium, EU:C:2008:278, paragraph 23).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.