The Resource Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief
Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief
Resource Information
The item Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief 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 Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief 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
- In this case note the author points out some jurisdictional issues, e.g.: group relief (consortium claim), whether claimant company not exercising Community rights can seek to disapply UK law affecting a Dutch surrendering company with a UK branch, whether TA 1988 s 406(2) and 403D(1)(c) contain restrictions on the right of establishment, whether such restrictions can be justified, and, whether (if it could be justified) s 403D(1)(c) would be proportional. He concludes that Philips raised a number of important issues of EU law affecting not just fiscal matters but also the law of the internal market generally
- Language
- eng
- Label
- Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief
- Title
- Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief
- Language
- eng
- Summary
- In this case note the author points out some jurisdictional issues, e.g.: group relief (consortium claim), whether claimant company not exercising Community rights can seek to disapply UK law affecting a Dutch surrendering company with a UK branch, whether TA 1988 s 406(2) and 403D(1)(c) contain restrictions on the right of establishment, whether such restrictions can be justified, and, whether (if it could be justified) s 403D(1)(c) would be proportional. He concludes that Philips raised a number of important issues of EU law affecting not just fiscal matters but also the law of the internal market generally
- Citation source
- In: British tax review. - London. - (2010),
- http://library.link/vocab/creatorName
- Lyons, T.J
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- fundamental freedoms
- loss relief
- Label
- Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief
- Label
- Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief
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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/Philips-Electronics-UK-Ltd-v-HMRC--more/aIyaTCH9Mz4/" 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/Philips-Electronics-UK-Ltd-v-HMRC--more/aIyaTCH9Mz4/">Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief</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/Philips-Electronics-UK-Ltd-v-HMRC--more/aIyaTCH9Mz4/" 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/Philips-Electronics-UK-Ltd-v-HMRC--more/aIyaTCH9Mz4/">Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief</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>
