Judgment_paragraph 18 · A/S Bevola and Jens W. Trock ApS v Skatteministeriet (C-650/16)

18As the Court has previously held, a provision which allows losses incurred by a permanent establishment to be taken into account in calculating the taxable profits of the company to which the establishment belongs constitutes a tax advantage (see, to that effect, judgment of 15 May 2008, Lidl Belgium, C‑414/06, EU:C:2008:278, paragraph 23).