Has the Case Law of the ECJ on Final Losses Reached the End of the Line?

Abstract

The author traces the development of ECJ case law on final losses beginning with Marks & Spencer, wherein the Court held that foreign losses only need to be taken into consideration in exceptional cases, and culminating in a series of cases that have so restricted loss utilization that virtually no possibilities remain. The author highlights the practical questions that have arisen in this regard and suggests possible solutions.

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