The Resource The Marks & Spencer case - the open issues following the ECJ's final word

The Marks & Spencer case - the open issues following the ECJ's final word

Label
The Marks & Spencer case - the open issues following the ECJ's final word
Title
The Marks & Spencer case - the open issues following the ECJ's final word
Creator
Subject
Language
eng
Summary
The author analyses the long-awaited and somewhat surprising decision of the European Court of Justice (ECJ) in the Marks & Spencer case. Specifically, he considers the issues of "comparable situation" "justification" and "proportionality" regarding the case. The author concludes by regretting that the ECJ did not make explicit its intention to change its case law and did not take the opportunity to state that the real argument for the Court was, apparently, the budgetary restraints of the Member States
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • group treatment
  • cross-border loss relief
  • justification
  • proportionality
Label
The Marks & Spencer case - the open issues following the ECJ's final word
Instantiates
Publication
Label
The Marks & Spencer case - the open issues following the ECJ's final word
Publication

Library Locations

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