The Resource The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment

The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment

Label
The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment
Title
The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment
Creator
Subject
Language
eng
Summary
Critical examination of the recent ruling of the UK Special Commissioners on the issue of whether the UK group relief provisions, which prevent an EU resident subsidiary trading outside the United Kingdom from surrendering losses to its UK parent, are in breach of Arts. 43 and 48 EC
Citation source
In: European taxation. - Amsterdam. - Vol. 43 (2003),
http://library.link/vocab/creatorName
Hinnekens, L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • group treatment
  • fundamental freedoms
Label
The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment
Instantiates
Publication
Label
The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment
Publication

Library Locations

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