The Resource Cross-border loss relief in Europe : judgment of the ECJ in the Marks & Spencer case

Cross-border loss relief in Europe : judgment of the ECJ in the Marks & Spencer case

Label
Cross-border loss relief in Europe : judgment of the ECJ in the Marks & Spencer case
Title
Cross-border loss relief in Europe : judgment of the ECJ in the Marks & Spencer case
Creator
Subject
Language
eng
Summary
On December 13, 2005, the European Court of Justice issued its decision in the Marks & Spencer case (C-446/03). The case deals with the availability of a cross-border loss relief for companies and is likely to have a significant impact on group taxation systems operated by most Member States. Companies with loss-making subsidiaries resident in other Member States should check whether a cross-border loss relief claim for current or past fiscal years is feasible and what action should be taken in order to prevent claims falling outside any statute of limitation
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 7 (2005),
http://library.link/vocab/creatorName
  • Scheunemann, M
  • macLachlan, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • cross-border loss relief
  • group treatment
Label
Cross-border loss relief in Europe : judgment of the ECJ in the Marks & Spencer case
Instantiates
Publication
Label
Cross-border loss relief in Europe : judgment of the ECJ in the Marks & Spencer case
Publication

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