The Resource Marks & Spencer und die Auswirkungen auf das Steuerrecht der Mitgliedstaaten = Marks & Spencer and the effects on the tax laws of member states

Marks & Spencer und die Auswirkungen auf das Steuerrecht der Mitgliedstaaten = Marks & Spencer and the effects on the tax laws of member states

Label
Marks & Spencer und die Auswirkungen auf das Steuerrecht der Mitgliedstaaten = Marks & Spencer and the effects on the tax laws of member states
Title
Marks & Spencer und die Auswirkungen auf das Steuerrecht der Mitgliedstaaten = Marks & Spencer and the effects on the tax laws of member states
Creator
Subject
Language
eng
Summary
Advocate General Maduro delivered his Marks & Spencer opinion on 7 April 2005. According to the author, the solution proposed by the Advocate General would cause a great deal of problems. The ECJ should not follow his approach. The tax rules for branches and subsidiaries do not vary as much as suggested by the Advocate General. However, Advocate General Maduro's method to identify comparable situations should be supported
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • group treatment
  • cross-border loss relief
Label
Marks & Spencer und die Auswirkungen auf das Steuerrecht der Mitgliedstaaten = Marks & Spencer and the effects on the tax laws of member states
Instantiates
Publication
Label
Marks & Spencer und die Auswirkungen auf das Steuerrecht der Mitgliedstaaten = Marks & Spencer and the effects on the tax laws of member states
Publication

Library Locations

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      52.3736660 4.9336932
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