The Resource Pan-EU loss relief post M&S

Pan-EU loss relief post M&S

Label
Pan-EU loss relief post M&S
Title
Pan-EU loss relief post M&S
Creator
Subject
Language
eng
Summary
This article takes a look at what the European Court of Justice's decision in Marks & Spencer could mean for taxpayers across the EU. It considers whether it really is the case that the Marks & Spencer decision gives little incentive for EU taxpayers to challenge their domestic loss relief rules
Citation source
In: The tax journal. - Croydon. - (2006),
http://library.link/vocab/creatorName
  • Morgan, C
  • Bridges, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • cross-border loss relief
  • double dipping
  • cherry picking
  • tax sovereignty
Label
Pan-EU loss relief post M&S
Publication

Library Locations

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