The Resource A judge's tale : corporation tax and Community law

A judge's tale : corporation tax and Community law

Label
A judge's tale : corporation tax and Community law
Title
A judge's tale : corporation tax and Community law
Creator
Subject
Language
eng
Summary
This article is an account of the author's personal participation in the explosion of litigation which has explored the impact of EU law on UK statutory rules about the taxation of companies and dividends. Among the matters covered are: the reference of the Marks & Spencer case to the European Court of Justice (ECJ) and the decision when it returned to the High Court three years later; the making of the various tax related Group Litigation Orders of which the author has been the management judge; and the referring of questions to the ECJ pursuant to the Orders. The article concludes with short descriptions of twelve disputed matters which the author has decided at High Court level and which have an EU law background, including accounts of subsequent stages in those of the twelve cases which have gone on to the Court of Appeal and the House of Lords (Pirelli, Hoechst, Marks & Spencer, Deutsche Morgan Grenfell group, NEC Semi-Conductors, Claimants under the Loss Relief Group Litigation Orders, Sempra Metals, Aegis Group, NCM Credit Insurance, BT Pension Scheme Trustees, Vodafone, Marks & Spencer)
Citation source
In: British tax review. - London. - (2006),
http://library.link/vocab/creatorName
Park, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • ECJ case law
  • corporate income tax
  • Marks & Spencer case
Label
A judge's tale : corporation tax and Community law
Instantiates
Publication
Label
A judge's tale : corporation tax and Community law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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