United Kingdom: The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment

• Autores: Luc Hinnekens
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 5, 2003, págs. 175-182
• Idioma: inglés
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• Resumen

  • Critical examination of the recent ruling of the UK Special Commissioners on the issue of whether the UK group relief provisions, which prevent an EU resident subsidiary trading outside the United Kingdom from surrendering losses to its UK parent, are in breach of Arts. 43 and 48 EC.