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The Resource From Marks & Spencer to X Holding: the future of cross-border group taxation

From Marks & Spencer to X Holding: the future of cross-border group taxation

Label
From Marks & Spencer to X Holding: the future of cross-border group taxation
Title
From Marks & Spencer to X Holding: the future of cross-border group taxation
Contributor
Subject
Language
eng
Summary
The book deals with European law aspects of two European Court of Justice cases concerning cross-border tax relief claims and the decisions which have been criticized for lack of clarity and for breach of the freedom of establishment (Article 49 TFEU). The papers collected in the book cover the following issues: the underlying tax obstacles which exist for companies operating in more than one Member State; potential for tax avoidance; prevention of double use of losses (the 'no possibilities' test); disadvantages that arise as a consequence of the parallel exercise of fiscal sovereignty; the concept of 'balanced allocation of taxing powers'; meaning of 'final losses'; the 'Bosal fix'; cash-flow disadvantages of having to carry losses forward; deduction of currency losses; deduction-and-recapture rules; and VAT grouping
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Weber, D. (Dennis)
  • Silva, B. Farinha Aniceto da
Series statement
EUCOTAX series on European taxation
Series volume
vol. 29
http://library.link/vocab/subjectName
  • ECJ case law
  • group treatment
  • fiscal sovereignty
  • CCCTB
  • cross-border loss relief
  • foreign currency gains and losses
  • deductions
  • VAT group
Label
From Marks & Spencer to X Holding: the future of cross-border group taxation
Instantiates
Publication
Contents
  • From Marks & Spencer to X Holding : a (critical) overview and some open issues
  • da Silva, B.
  • ; p. 1-23
  • Eight points as to why the X Holding judgment is incorrect
  • Weber, D.
  • ; p. 25-49
  • X Holding : a denial of justice
  • van Thiel, S.
  • ; p. 51-70
  • X Holding: looking beyond loss relief issues
  • Englisch, J.
  • ; p. 71-94
  • The Marks & Spencer group relief litigation: the no possibilities test
  • Farmer, P.
  • Last, A.
  • ; p. 95-108
  • Philips Electronics UK Ltd v. HMRC : host state restrictions on use of host state losses
  • Shiers, R.
  • ; p. 109-123
  • X Holding, the morning after in the Netherlands
  • Sanders, T.
  • ; p. 125-135
  • From Bosal Holding to X Holding : the future of tax base protection in the Netherlands
  • Marres, O.
  • ; p. 137-151
  • Denmark: joint taxation
  • Møllin Ottosen, A.
  • Nørremark, M.
  • ; p. 153-160
  • Cross-border VAT grouping
  • van Norden, G-J.
  • ; p. 161-185
  • The future of group taxation : the CCCTB
  • van de Streek, J.
  • ; p. 187-201
  • Report of the Seminar From Marks & Spencer to X Holding : the future of cross-border group taxation
  • da Silva, B.
  • ; p. 203-218
Extent
XIV, 229 p.
Isbn
9789041133991
Label
From Marks & Spencer to X Holding: the future of cross-border group taxation
Publication
Contents
  • From Marks & Spencer to X Holding : a (critical) overview and some open issues
  • da Silva, B.
  • ; p. 1-23
  • Eight points as to why the X Holding judgment is incorrect
  • Weber, D.
  • ; p. 25-49
  • X Holding : a denial of justice
  • van Thiel, S.
  • ; p. 51-70
  • X Holding: looking beyond loss relief issues
  • Englisch, J.
  • ; p. 71-94
  • The Marks & Spencer group relief litigation: the no possibilities test
  • Farmer, P.
  • Last, A.
  • ; p. 95-108
  • Philips Electronics UK Ltd v. HMRC : host state restrictions on use of host state losses
  • Shiers, R.
  • ; p. 109-123
  • X Holding, the morning after in the Netherlands
  • Sanders, T.
  • ; p. 125-135
  • From Bosal Holding to X Holding : the future of tax base protection in the Netherlands
  • Marres, O.
  • ; p. 137-151
  • Denmark: joint taxation
  • Møllin Ottosen, A.
  • Nørremark, M.
  • ; p. 153-160
  • Cross-border VAT grouping
  • van Norden, G-J.
  • ; p. 161-185
  • The future of group taxation : the CCCTB
  • van de Streek, J.
  • ; p. 187-201
  • Report of the Seminar From Marks & Spencer to X Holding : the future of cross-border group taxation
  • da Silva, B.
  • ; p. 203-218
Extent
XIV, 229 p.
Isbn
9789041133991

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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