The Resource ECJ judgment in Marks & Spencer : an uneasy compromise?
ECJ judgment in Marks & Spencer : an uneasy compromise?
Resource Information
The item ECJ judgment in Marks & Spencer : an uneasy compromise? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item ECJ judgment in Marks & Spencer : an uneasy compromise? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The European Court of Justice judgment in Marks & Spencer Plc. v. Halsey (C-446/03) that allows cross-border loss relief claims between group companies established in EU countries in specific cases means that the U.K. group relief rules will probably survive, but in amended form, according to this release
- Language
- eng
- Label
- ECJ judgment in Marks & Spencer : an uneasy compromise?
- Title
- ECJ judgment in Marks & Spencer : an uneasy compromise?
- Language
- eng
- Summary
- The European Court of Justice judgment in Marks & Spencer Plc. v. Halsey (C-446/03) that allows cross-border loss relief claims between group companies established in EU countries in specific cases means that the U.K. group relief rules will probably survive, but in amended form, according to this release
- Citation source
- In: Tax notes international. - Arlington. - Vol. 40 (2005),
- Geographic coverage
- European Union
- Language note
- English
- http://bibfra.me/vocab/lite/organizationName
- Cleary Gottlieb Steen & Hamilton
- http://library.link/vocab/subjectName
-
- ECJ case law
- Marks & Spencer case
- cross-border loss relief
- group treatment
- Label
- ECJ judgment in Marks & Spencer : an uneasy compromise?
- Label
- ECJ judgment in Marks & Spencer : an uneasy compromise?
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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/portal/ECJ-judgment-in-Marks--Spencer--an-uneasy/HjPF8yEBEvI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/ECJ-judgment-in-Marks--Spencer--an-uneasy/HjPF8yEBEvI/">ECJ judgment in Marks & Spencer : an uneasy compromise?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/ECJ-judgment-in-Marks--Spencer--an-uneasy/HjPF8yEBEvI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/ECJ-judgment-in-Marks--Spencer--an-uneasy/HjPF8yEBEvI/">ECJ judgment in Marks & Spencer : an uneasy compromise?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
