Impact of the ECJ's judgement in Lidl Belgium on the deduction of foreign branch losses in France

This article analyses the judgment of the European Court of Justice (ECJ) in Lidl Belgium and its impact on French companies having loss-making branches in another Member State. The article also discusses the relevant French case law and how it could be viewed as offering new prospects for the ECJ's case law on the deduction of EU branch losses. The Appendix summarizes the Dutch tax treatment of foreign branch losses.