Press Release: Advocate General’s Opinion in Case 446/03. Marks & Spencer plc v David Halsey (HM Inspector of Taxes). According to Advocate General Poiares Maduro, a group relief scheme which does not allow a parent company to deduct the losses of its subsidiaries established abroad under any circumstances is incompatible with Community law

Author (Corporate)	European Court of Justice: Press and Information Division
Series Title	Press Release
Series Details	No.29, 2005 (7.4.05)
Publication Date	07/04/2005
Content Type	News
Source Link	Link to Main Source http://curia.europa.eu/en/actu/communiques/cp05/aff/cp050029en.pdf
Related Links	European Court of Justice: Case-law: Search form: Case C-446/03 http://curia.europa.eu/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&alldocs=alldocs&docj=docj&docop=docop&docor=docor&docjo=docjo&numaff=C-446%2F03&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100
Subject Categories	Law, Taxation
Countries / Regions	Europe