Reflexiones al hilo de la STJUE X HOLDING BV sobre el régimen de consolidación en el Impuesto sobre Sociedadesla "importación" de pérdidas extranjeras y el derecho de la Unión Europea

Bibliographic References

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• CALDERÓN CARRERO y MARTÍN JIMÉNEZ, (2010): “La Directiva relativa al sistema común de imposición aplicable en el caso de las sociedades matrices y filiales de diferentes Estados miembros”, en Convenios Fiscales Internacionales y Fiscalidad de la UE, Ciss, Valencia.
• CENCERRADO MILLÁN, (2008): “Spain: Group Taxation” en IBFD, International and EC Tax Aspects of Groups of Companies, IBFD, Amsterdam.
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• LÓPEZ SANTACRUZ, (2009): Impuesto sobre Sociedades, Francis Lefevbre, Madrid.
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• MARTÍN JIMÉNEZ y CALDERÓN CARRERO, (2010): “La jurisprudencia del TJUE: los efectos del principio de no discriminación y las libertades básicas comunitarias sobre la legislación nacional en materia de imposición directa”, en Convenios Fiscales Internacionales y Fiscalidad de la UE, CISS.
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• PRINCEN and GÉRARD, (2008): “International Tax Consolidation in the EU: Evidence of Heterogeneity”, European Taxation, April.
• SAÏAC, (2007): “Deduction of Losses incurred in Another Member State by a Non-Resident Subsidiary following Marks & Spencer”, European Taxation, December.
• SANZ GADEA, (2006): “La compensación de pérdidas de filiales extranjeras: Marks & Spencer”, RCT, n.º 276.
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• SCHÖN, (2007): “Losing out at the Snooker table: Cross-border loss compensation for PEs and Fundamental Freedoms”, en A Vision of Taxes within and Outside the European Borders, Kluwer, Deventer.
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