The Resource Marks & Spencer plc v Halsey (HM inspector of taxes) : [2006] EWHC 811 (Ch)

Marks & Spencer plc v Halsey (HM inspector of taxes) : [2006] EWHC 811 (Ch)

Label
Marks & Spencer plc v Halsey (HM inspector of taxes) : [2006] EWHC 811 (Ch)
Title
Marks & Spencer plc v Halsey (HM inspector of taxes) : [2006] EWHC 811 (Ch)
Subject
Language
eng
Summary
Judgment by the Chancery Division dated 10 April 2006. It deals with the implementation of the preliminary ruling by the European Court of Justice
Citation source
In: International tax law reports. - London. - Vol. 8 (2006),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • ECJ case law
  • corporate income tax
  • tax relief
  • group of companies
  • cross-border loss relief
  • fundamental freedoms
  • Marks & Spencer case
Label
Marks & Spencer plc v Halsey (HM inspector of taxes) : [2006] EWHC 811 (Ch)
Instantiates
Publication
Label
Marks & Spencer plc v Halsey (HM inspector of taxes) : [2006] EWHC 811 (Ch)
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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