Lidl Belgium and the Commission of the European Communities have referred in particular to the possibility that the right of a principal company to deduct the losses incurred by a permanent establishment belonging to it could be made subject to the condition that the company incorporate in its future profits the subsequent profits of the permanent establishment, to the extent of the losses previously offset.
Lidl Belgium ja Euroopa Ühenduste Komisjon viitasid eelkõige emaettevõtja võimalusele arvata tema püsiva tegevuskoha kahjum maha tingimusel, et püsiva tegevuskoha hilisem kasum lisatakse emaettevõtja tulevase kasumi hulka varem maha arvatud kahjumi ulatuses.