The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument
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The work The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument 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.
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The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument
Resource Information
The work The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument 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
- The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argumentWork 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/y1DB00h_rxw/" 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/y1DB00h_rxw/">The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument</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>
