The Resource Decision in the Marks & Spencer case : a step forward, but no victory for cross-border group taxation in Europe

Decision in the Marks & Spencer case : a step forward, but no victory for cross-border group taxation in Europe

Label
Decision in the Marks & Spencer case : a step forward, but no victory for cross-border group taxation in Europe
Title
Decision in the Marks & Spencer case : a step forward, but no victory for cross-border group taxation in Europe
Creator
Subject
Language
eng
Summary
This article examines the decision of the European Court of Justice in the Marks & Spencer case and the practical impacts of the decision
Citation source
In: Intertax. - The Hague. - Vol. 34 (2006),
http://library.link/vocab/creatorName
Scheunemann, M.P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • group treatment
  • carry-over
  • cross-border loss relief
Label
Decision in the Marks & Spencer case : a step forward, but no victory for cross-border group taxation in Europe
Instantiates
Publication
Label
Decision in the Marks & Spencer case : a step forward, but no victory for cross-border group taxation in Europe
Publication

Library Locations

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