Press Release: Judgment of the Court of Justice in Case C-446/03. Marks & Spencer plc v David Halsey (Her Majesty’s Inspector of Taxes). A group relief scheme which does not allow a parent company to deduct the losses incurred by its subsidiaries established abroad from its taxable profits, is in principle, compatible with Community law

Author (Corporate)
Series Title
Series Details No.107, 2005 (13.12.05)
Publication Date 13/12/2005
Content Type
Source Link http://curia.europa.eu/en/actu/communiques/cp05/aff/cp050107en.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
BBC News, 13.12.05: M&S wins landmark tax rebate case http://news.bbc.co.uk/1/hi/business/4523860.stm
Subject Categories , ,
Countries / Regions ,