Marks & Spencer: are national tax systems éclairé?

• Autores: Sjoerd Douma, Caroline Naumburg
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 9, 2006, págs. 431-442
• Idioma: inglés
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• Resumen

  • In this article, the authors analyse the effect of the ECJ judgment in Marks & Spencer on selected group taxation systems in the European Union. The objective is to ascertain to what extent the ECJ's arguments in Marks & Spencer are relevant and apply to the tax systems of other Member States, excluding UK group relief. The authors discuss the group relief regimes in Sweden, Germany, and the Netherlands