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 work 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 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

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"

Creator

• CFE ECJ Task Force

Subject

• ECJ case law
• cross-border loss relief

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