Marks & Spencer case
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The concept Marks & Spencer case represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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Marks & Spencer case
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The concept Marks & Spencer case represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- Marks & Spencer case
106 Items that share the Concept Marks & Spencer case
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- A judge's tale : corporation tax and Community law
- Abschaffung oder Erweiterung der Organschaft?! : zu den möglichen Konsequenzen der Rechtssache "Marks and Spencer plc"
- Abzug finaler Verluste von in anderen EU-Mitgliedstaaten ansässigen Konzerntochtergesellschaften : Grundsätze der Rs. Marks & Spencer
- Aktuelle Entwicklungen im internationalen Steuerrecht
- All in the timing
- Aufgabe der finalen Verluste? FG Köln, Vorlagebeschluss vom 19. 2. 2014 - 13 K 3906/09
- Austrian and German perspectives on Marks & Spencer and Oy AA
- Berücksichtigung von Verlusten ausländischer Tochtergesellschaften
- Berücksichtigung von Verlusten ausländischer Tochtergesellschaften bei Existenz einer Nachversteuerungsregelung im Inland
- Beyond Marks & Spencer : cross-border losses and EC law
- Corporation tax reform - politics and public law
- Cross-border group relief - part 1 : up to Finance Act 2006
- Cross-border group relief - part 2 : since Finance Act 2006
- Cross-border loss compensation - the ECJ's decision in Marks & Spencer and how it was misinterpreted in the Netherlands
- Cross-border loss relief in Europe : judgment of the ECJ in the Marks & Spencer case
- Cross-border loss relief in Europe : judgment of the ECJ in the Marks & Spencer case
- Cross-border loss relief in the EU : uncertainty remains after Oy AA
- Cross-border loss relief in the European Union following the Advocate General's opinion in the Marks & Spencer case
- Das EuGH-Urteil "Marks & Spencer" und die grenzüberschreitende Verlustverrechnung aus ökonomischer Sicht
- Das EuGH-Urteil Marks & Spencer : grenzüberschreitende Verlustnutzung kommt voran!
- Das EuGH-Verfahren Marks & Spencer - Konsequenzen des Schlussantrags des Generalanwalts
- Das Urteil im Fall Marks & Spencer : mögliche Auswirkungen für deutsche Konzerne
- De territoriale begrenzing van de fiscale eenheid BTW (1)
- De territoriale begrenzing van de fiscale eenheid BTW (2)
- Decision in the Marks & Spencer case : a step forward, but no victory for cross-border group taxation in Europe
- Deductibility of final losses of European subsidiaries : a missed opportunity by the French courts?
- Deduction of losses incurred in another Member State by a non-resident subsidiary following Marks & Spencer
- Der EuGH-Fall Marks & Spencer : Rückschlüsse für die deutsche Organschaftsbesteuerung
- Die Renaissance der grenzüberschreitenden Verlustverrechnung!
- Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls
- Direct taxation : is the ECJ heading in a new direction?
- ECJ judgment in Marks & Spencer : an uneasy compromise?
- ECJ places conditions on barring consolidated group losses
- EU : Marks & Spencer - questions unanswered
- EU group relief : the Court of Appeal's decision in M&S
- Een sfinx zonder geheim : commentaar bij het Marks and Spencer-arrest van het Europese Hof van Justitie
- EuGH-Urteil "Marks & Spencer" - Begrenzter Zwang zur Öffnung nationaler Gruppenbesteuerung für grenzüberschreitende Sachverhalte
- Europaweite Verlustberücksichtigung im Konzern : Steine statt Brot durch die Schlussanträge des Generalanwalts Maduro vom 7.4.2005 im Fall Marks & Spencer?
- European Court of Justice's decision in Marks & Spencer may impose compliance burdens on U.S. taxpayers
- Final losses in respect of cross-border mergers : Memira (Case C-607/17) and Holmen (Case C-608/17)
- Fiscale eenheid en grensoverschrijdende verliesverrekening na Marks & Spencer
- From avoir fiscal to Marks & Spencer
- Grenzüberschreitende Verlustverrechnung deutscher Konzernspitzen - Ist die Organschaft noch zu retten?
- Grenzüberschreitende Verlustverrechnung im Jahre 11 nach Marks & Spencer : Status quo der EuGH-Rechtsprechung zur Berücksichtigung von Auslandsverlusten kraft Unionsrecht
- Het evenredigheidsbeginsel stricto sensu als belangenafweging tussen nationale fiscale soevereiniteit en vrij verkeer
- How will the Marks & Spencer ruling affect Portugal
- Implications of Marks & Spencer on Austria's group tax regime
- International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
- Keuzestelsel in de vennootschapsbelasting na 2007?
- Kroniek van het herziene regime van de fiscale eenheid in de vennootschapsbelasting
- L'utilizzazione cross-border delle perdite fiscali : il caso Marks & Spencer
- La fiscalité française des groupes de sociétés a l'épreuve du droit communautaire : réflexions sur l'affaire "Marks & Spencer" pendante devant la CJCE
- M&S : they think it's over ... but is it?
- M&S judgment : the ECJ caught between a rock and a hard place
- Marks & Spencer - Erste Erkenntnisse aus dem Schlussantrag von Generalanwalt M. Poires Maduro = First conclusions from the opinion of General Advocat M. Poires Maduro
- Marks & Spencer - eine erste Analyse des EuGH-Urteils = Marks & Spencer - a first analysis of the judgment of the ECJ
- Marks & Spencer : are national tax systems éclairé?
- Marks & Spencer : balanceren op grenzeloze verliesverrekening
- Marks & Spencer : something for everyone?
- Marks & Spencer : the paradoxes
- Marks & Spencer and its German impact
- Marks & Spencer plc v Halsey (HM inspector of taxes) : [2006] EWHC 811 (Ch)
- Marks & Spencer plc v Halsey (Inspector of Taxes) : case C-446/03
- Marks & Spencer plc v Halsey : lessons to be drawn
- Marks & Spencer und die Auswirkungen auf das Steuerrecht der Mitgliedstaaten = Marks & Spencer and the effects on the tax laws of member states
- Marks & Spencer: the case continues! - How to interpret the ruling of the ECJ
- Marks and Spencer - more questions than answers : an analysis of the opinion delivered by Advocate General Maduro
- Marks and Spencer Plc. Group relief for losses of non-resident subsidiaries
- Marks and Spencer v Halsey (HM Inspector of Taxes) : restriction, justification and proportionality
- Member states start to get to grips with Marks & Spencer
- National begrenzte Organschaft
- Niederlassungsfreiheit : Kein Ausschluss des Konzernabzugs einer Muttergesellschaft für Verluste gebietsfremder Tochtergesellschaften, wenn diese im Staat des Sitzes der Tochtergesellschaften nachweislich nicht berücksichtigt werden - Marks & Spencer
- Nochmals: Zur Berücksichtigung von Verlusten ausländischer Tochtergesellschaften in der EU - Anmerkungen zum EuGH-Urteil vom 13. 12. 2005 Rs. C-446/03, Marks & Spencer
- Pan-EU loss relief post M&S
- Pending cases filed by UK Courts II : the Marks & Spencer case
- Praktische Anforderungen einer grenzüberschreitenden Verlustberücksichtigung im Konzern in Inbound- und Outboundfällen nach der Entscheidung Marks & Spencer
- Previous EU proposals for cross-border loss relief
- Recent EU developments in relation to the Marks & Spencer case
- Referral to the ECJ on (final) cross-border losses - Timac Agro Deutschland (Case C-388/14)
- Riflessioni sul consolidato mondiale alla luce del caso Marks & Spencer : incompatibilità col trattato ce dei requisiti soggettivi di cui all'art. 130, comma 2, del TUIR
- Stabili organizzazioni e controllate UE : la normativa italiana contrasta con il diritto comunitario
- Tax in a single market - Bosal and Marks & Spencer plc
- Ten years of Marks & Spencer
- Terechtzitting van Marks & Spencer - zaak
- The ECJ at the crossroads : balancing tax sovereignty against the imperatives of the single market
- The European Union and group relief : how will the Marks & Spencer case impact?
- The Marks & Spencer EU group relief case - a rebuttal of the 'taxing jurisdiction' argument
- The Marks & Spencer case - the open issues following the ECJ's final word
- The Marks & Spencer case : the final countdown has begun
- The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment
- The Marks and Spencer case : proposals for an alternative way of reasoning
- The Marks and Spencer case : reaching the boundaries of the EC Treaty
- The benefits of keeping time options open in Marks & Spencer claims
- The impact of Marks & Spencer in Belgium, a Member State without tax consolidation legislation
- The impact of the Marks & Spencer case on US-European planning
- The international comparative legal guide to : corporate tax 2008
- The push toward pan-European tax consolidation : a French perspective on Marks and Spencer case
- The tax revenue implications of Marks & Spencer for Germany
- Turbulente tijden voor ondernemers
- Use of foreign losses : the Advocate General wants to turn on the Marks & Spencer exemption, but the ECJ rejects the argument and states that EU Law constitutes rights to deduct foreign losses
- Verlustnutzung über die Grenze
- Von Marks and Spencer zu A OY - Kriterien für die Verwertung finaler Verluste in Österreich
- What remains of the Marks & Spencer exception for final losses? - Examining the impact of Commission v. United Kingdom (Case C-172/13)
- What the Marks and Spencer case will mean
- Where does foreign loss utilization go in Europe? = Wohin geht die steuerliche Verlustverwertung in Europa?
- Zur Fortsetzung der Rechtssache Marks & Spencer: Gestattet das europäische Gemeinschaftsrecht eine "geltungserhaltende Reduktion" des Nationalen Steuerrechts?
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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/KMMxkk12_GQ/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/KMMxkk12_GQ/">Marks & Spencer case</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>
