The Resource Marks & Spencer plc v Halsey (Inspector of Taxes) : case C-446/03

Marks & Spencer plc v Halsey (Inspector of Taxes) : case C-446/03

Label
Marks & Spencer plc v Halsey (Inspector of Taxes) : case C-446/03
Title
Marks & Spencer plc v Halsey (Inspector of Taxes) : case C-446/03
Subject
Language
eng
Summary
Judgment by the European Court of Justice dated 13 December 2005. It deals with cross-border deduction of losses and the question whether provisions of national law are contrary to the principle of freedom of establishment
Citation source
In: International tax law reports. - London. - Vol. 8 (2006),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • cross-border loss relief
  • fundamental freedoms
Label
Marks & Spencer plc v Halsey (Inspector of Taxes) : case C-446/03
Instantiates
Publication
Label
Marks & Spencer plc v Halsey (Inspector of Taxes) : case C-446/03
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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