The Resource 'Final losses' after the decision in Commission v. UK ('Marks & Spencer II')

'Final losses' after the decision in Commission v. UK ('Marks & Spencer II')

Label
'Final losses' after the decision in Commission v. UK ('Marks & Spencer II')
Title
'Final losses' after the decision in Commission v. UK ('Marks & Spencer II')
Creator
Subject
Language
eng
Summary
In infringement proceedings against the United Kingdom (Case C-172/13, Commission v. UK (Marks & Spencer II)), the European Court of Justice had the chance to clarify its Marks & Spencer doctrine and the scope of 'final losses' when examining its technical implementation under the UK group relief system. However, the Court refrained from giving a clear answer and (again) left the reader with a number of open and new questions. This article gives a critical analysis on the judgment and evaluates its potential impact on the scope of the term 'final losses'
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
http://library.link/vocab/creatorName
  • Pinetz, E
  • Spies, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • cross-border loss relief
  • ECJ case law
  • group treatment
Label
'Final losses' after the decision in Commission v. UK ('Marks & Spencer II')
Instantiates
Publication
Label
'Final losses' after the decision in Commission v. UK ('Marks & Spencer II')
Publication

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