The Resource The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument

The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument

Label
The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument
Title
The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument
Creator
Subject
Language
eng
Summary
After an introduction of the Marks & Spencer case, this article deals with the approach by the European Court of Justice, the fiscal cohesion argument, the significance of 'discrimination', the objective of the legislation at issue, and the 'taxing jurisdiction' argument and its rebuttal
Citation source
In: EC tax review. - Kingston-upon-Thames. - Vol. 14 (2005),
http://library.link/vocab/creatorName
Martin, P. (Philippe)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • cross-border loss relief
  • territoriality principle
  • discrimination
  • coherence principle
Label
The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument
Instantiates
Publication
Label
The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument
Publication

Library Locations

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