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)	European Court of Justice: Press and Information Division
Series Title	Press Release
Series Details	No.107, 2005 (13.12.05)
Publication Date	13/12/2005
Content Type	News
Source Link	Link to Main Source 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	Internal Markets, Law, Taxation
Countries / Regions	Europe, United Kingdom