The Resource Marks & Spencer : are national tax systems éclairé?

Marks & Spencer : are national tax systems éclairé?

Label
Marks & Spencer : are national tax systems éclairé?
Title
Marks & Spencer : are national tax systems éclairé?
Creator
Subject
Language
eng
Summary
In this article, the authors analyse the effect of the ECJ judgment in Marks & Spencer on selected group taxation systems in the European Union. The objective is to ascertain to what extent the ECJ's arguments in Marks & Spencer are relevant and apply to the tax systems of other Member States, excluding UK group relief. The authors discuss the group relief regimes in Sweden, Germany, and the Netherlands
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
  • Douma, S.C.W
  • Naumburg, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • group treatment
Label
Marks & Spencer : are national tax systems éclairé?
Instantiates
Publication
Label
Marks & Spencer : are national tax systems éclairé?
Publication

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