The Resource Marks and Spencer - more questions than answers : an analysis of the opinion delivered by Advocate General Maduro

Marks and Spencer - more questions than answers : an analysis of the opinion delivered by Advocate General Maduro

Label
Marks and Spencer - more questions than answers : an analysis of the opinion delivered by Advocate General Maduro
Title
Marks and Spencer - more questions than answers : an analysis of the opinion delivered by Advocate General Maduro
Creator
Subject
Language
eng
Summary
This article considers the opinion delivered by the Advocate General, comparable situations, justifications, 'equivalent' tax treatment of losses, and concludes that making the entitlement to group relief dependent on the 'equivalent tax treatment' of the losses in the state of residence of the subsidiary raises a lot of problems
Citation source
In: EC tax review. - Kingston-upon-Thames. - Vol. 14 (2005),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • cross-border loss relief
Label
Marks and Spencer - more questions than answers : an analysis of the opinion delivered by Advocate General Maduro
Instantiates
Publication
Label
Marks and Spencer - more questions than answers : an analysis of the opinion delivered by Advocate General Maduro
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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