Bononia (Boulogne)

Abstract

The Roman town of Bononia (Boulogne‐sur‐Mer), in Gallia Belgica, was the most important secondary agglomeration of the civitas Morinorum . From the first century BCE to the fifth century CE , the town grew up around two sites, Bononia and Gesoriacum. At the end of the third century or the beginning of the fourth century CE , it became the chief city of the new civitas Bononensium .

International aspects of the CCCTB in Europe

“…993 In these decisions, the Court did not specify whether the "no possibilities" test requires legal exhaustion (such as limitation on loss carryforward) or (also) factual exhaustion (such as a termination) of possibilities for loss compensation. 994 With regard to the former, the CJEU clarified in Krankenheim 995 that the Member State of the head office was not obliged to adjust its domestic tax rules on the basis of those in another Member State in order to ensure, in all circumstances, taxation which removes any disparities arising from national tax rules, given that the decisions made by a company as to the establishment of commercial structures abroad may be to the company's advantage or not, according to circumstances. Hence, in Krankenheim, the home State did not have to consider foreign losses as final due to a specific legal limitation for the use of carry-forward rules in the host State.…”