Companies watch as M&S goes back to court after tax ruling victory

Lawyers for Marks & Spencer returned to London's High Court 16 November 2006 in an effort to hammer out practical details of the historic ruling on group tax relief by the European Court of Justice in December 2005. Hundreds of millions of pounds could hang on the outcome, which will establish whether the retailer's legal victory in Europe's top court brings material financial benefits to hundreds of further companies.

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

European Court of Justice: Press Release, No.107, 2005: Marks & Spencer plc v David Halsey (Her Majesty’s Inspector of Taxes) (13.12.05) http://curia.europa.eu/en/actu/communiques/cp05/aff/cp050107en.pdf

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