The Resource Marks and Spencer v Halsey (HM Inspector of Taxes) : restriction, justification and proportionality

Marks and Spencer v Halsey (HM Inspector of Taxes) : restriction, justification and proportionality

Label
Marks and Spencer v Halsey (HM Inspector of Taxes) : restriction, justification and proportionality
Title
Marks and Spencer v Halsey (HM Inspector of Taxes) : restriction, justification and proportionality
Creator
Subject
Language
eng
Summary
This article examines the Special Commissioners' decision, explores the solution proposed by the Advocate General, analyses the judgment of the ECJ, and provides a detailed study of the restriction, justification and proportionality issues arising in the Marks & Spencer case
Citation source
In: EC tax review. - London. - Vol. 15 (2006),
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • cross-border loss relief
  • restriction
  • justification
  • proportionality
Label
Marks and Spencer v Halsey (HM Inspector of Taxes) : restriction, justification and proportionality
Instantiates
Publication
Label
Marks and Spencer v Halsey (HM Inspector of Taxes) : restriction, justification and proportionality
Publication

Library Locations

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      52.3736660 4.9336932
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