The Resource EU group relief : the Court of Appeal's decision in M&S

EU group relief : the Court of Appeal's decision in M&S

Label
EU group relief : the Court of Appeal's decision in M&S
Title
EU group relief : the Court of Appeal's decision in M&S
Creator
Subject
Language
eng
Summary
This article comments on the UK Court of Appeal's decision in the long-running Marks & Spencer EU group relief case, including the route to the Court of Appeal, the Court of Appeal decision, whether the UK group relief rules should be struck down in their entirety, what the Court meant by 'no possibility' of using losses locally, at what point the 'no possibility' test should be applied, and domestic time limits
Citation source
In: The tax journal. - Croydon. - (2007),
http://library.link/vocab/creatorName
  • Morgan, C
  • Bridges, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • Marks & Spencer case
  • cross-border loss relief
Label
EU group relief : the Court of Appeal's decision in M&S
Instantiates
Publication
Label
EU group relief : the Court of Appeal's decision in M&S
Publication

Library Locations

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      52.3736660 4.9336932
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