The Resource Ten years of Marks & Spencer

Ten years of Marks & Spencer

Label
Ten years of Marks & Spencer
Title
Ten years of Marks & Spencer
Creator
Subject
Language
eng
Summary
This article comments on some of the most innovative arguments in the Marks & Spencer opinion and decision, as well as on some of the controversial solutions put forward by the aforementioned opinion and decision. The facts can be simplified as follows: In the UK, legislation on 'group relief' subjected the transfer of losses within a group of companies to the condition that those companies were resident or carried on an economic activity in that jurisdiction. Both the AG and the Court considered this to be a restrictive measure in the UK
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
http://library.link/vocab/creatorName
  • Brauner, Y
  • Dourado, A.P
  • Traversa, E. (Edoardo)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Marks & Spencer case
  • group treatment
  • losses
  • territoriality principle
  • extraterritoriality
  • non-discrimination
Label
Ten years of Marks & Spencer
Publication

Library Locations

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