Member State in which its seat is situated, losses incurred by a permanent establishment belonging to it and situated in another Member State and that, despite such offsetting, the same losses might be taken into account subsequently in the Member State in which the permanent establishment is situated, when that establishment generates profits, thereby preventing the Member State in which the principal company has its seat from taxing that profit.
KOKKUVÕTE — KOHTUASI C-414/06 asukoht, teises liikmesriigis asuva püsiva tegevuskoha kahjumi ning et vaatamata mahaarvamisele võetakse seda kahjumit hiljem arvesse liikmesriigis, kus asub püsiv tegevuskoht, kui viimane saab seal kasumit, takistades seeläbi liikmesriigil, kus asub emaettevõtja, seda kasumit maksustada.