A 27 February 2020 decision of the Court of Justice of the European Union (CJEU) was published on whether the Czech Republic's denial of the deduction of prior losses incurred in another Member State following a change in place of effective management and tax residence violates the freedom of establishment.
The case involved AURES Holdings, a company incorporated under Netherlands law whose registered seat and place of effective management were in the Netherlands, by virtue of which it was…