Ten years of Marks & Spencer
Resource Information
The work Ten years of Marks & Spencer represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Ten years of Marks & Spencer
Resource Information
The work Ten years of Marks & Spencer represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Ten years of Marks & Spencer
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Ten years of Marks & SpencerWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/vQLfybt1qJg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/vQLfybt1qJg/">Ten years of Marks & Spencer</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
