Den medlemsstat, der var berørt i Marks & Spencer-sagen (Det Forenede Kongerige), gjorde ikke krav på ret til at beskatte udenlandske datterselskaber af hjemmehørende selskaber. I den foreliggende sag ville den berørte medlemsstat, hvis der ikke havde foreligget en dobbeltbeskatningsoverenskomst, have ret til at beskatte et udenlandsk fast driftssted, men har givet afkald på denne ret ved at fritage overskud fra et sådant driftssted for beskatning. Virkningen er den samme. Som Domstolen udtalte i Marks & Spencerdommen, vil 14.
10The Member State concerned in Marks & Spencer (the United Kingdom) did not assert taxing rights over foreign subsidiaries of resident companies. In the present case, the Member State concerned would, in the absence of the DTC, have the right to tax a crossborder permanent establishment but has waived that right by exempting profits of such an establishment from tax. The effect is the same. As the Court stated in Marks & Spencer, ‘to give companies the option to have their losses 14.