The Resource Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("final losses") (case C-172/13), concerning the "Marks & Spencer exception"
Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("final losses") (case C-172/13), concerning the "Marks & Spencer exception"
Resource Information
The item Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("final losses") (case C-172/13), concerning the "Marks & Spencer exception" 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 Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("final losses") (case C-172/13), concerning the "Marks & Spencer exception" 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
- This is an Opinion Statement prepared by the CFE ECJ Task Force concerning the decision given by the European Court of Justice (ECJ) in European Commission v. United Kingdom ("Final Losses") (Case C-172/13), on 3 February 2015. This case is in some ways a follow-up to the ECJ's decision in Marks & Spencer (Case C-446/03) and comments on whether the legislative amendments introduced by the United Kingdom are sufficient to ensure compliance with EU law. After illustrating the case, arguments of the parties and decision of the Court, this Opinion Statement focuses on selected critical points from the Court's decision and Advocate General Kokott's Opinion
- Language
- eng
- Label
- Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("final losses") (case C-172/13), concerning the "Marks & Spencer exception"
- Title
- Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("final losses") (case C-172/13), concerning the "Marks & Spencer exception"
- Language
- eng
- Summary
- This is an Opinion Statement prepared by the CFE ECJ Task Force concerning the decision given by the European Court of Justice (ECJ) in European Commission v. United Kingdom ("Final Losses") (Case C-172/13), on 3 February 2015. This case is in some ways a follow-up to the ECJ's decision in Marks & Spencer (Case C-446/03) and comments on whether the legislative amendments introduced by the United Kingdom are sufficient to ensure compliance with EU law. After illustrating the case, arguments of the parties and decision of the Court, this Opinion Statement focuses on selected critical points from the Court's decision and Advocate General Kokott's Opinion
- Citation source
- In: European taxation. - Amsterdam. - Vol. 56 (2016),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://bibfra.me/vocab/lite/organizationName
- CFE ECJ Task Force
- http://library.link/vocab/subjectName
-
- ECJ case law
- cross-border loss relief
- Label
- Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("final losses") (case C-172/13), concerning the "Marks & Spencer exception"
- Label
- Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("final losses") (case C-172/13), concerning the "Marks & Spencer exception"
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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/Opinion-statement-ECJ-TF-22015-on-the-decision/g4Qu3jKia8A/" 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/Opinion-statement-ECJ-TF-22015-on-the-decision/g4Qu3jKia8A/">Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("final losses") (case C-172/13), concerning the "Marks & Spencer exception"</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/Opinion-statement-ECJ-TF-22015-on-the-decision/g4Qu3jKia8A/" 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/Opinion-statement-ECJ-TF-22015-on-the-decision/g4Qu3jKia8A/">Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("final losses") (case C-172/13), concerning the "Marks & Spencer exception"</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>
