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‘Final Losses’ after the Decision in Commission v. UK (‘Marks & Spencer II’)

‘Final Losses’ after the Decision in Commission v. UK (‘Marks & Spencer II’) In infringement proceedings against the United Kingdom (Case C-172/13, Commission v. UK (‘Marks & Spencer II’)), the European Court of Justice had the chance to clarify its Marks & Spencer doctrine and the scope of ‘final losses’ when examining its technical implementation under the UK group relief system. However, the Court refrained from giving a clear answer and (again) left the reader with a number of open and new questions. This article gives a critical analysis on the judgment and evaluates its potential impact on the scope of the term ‘final losses’. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

‘Final Losses’ after the Decision in Commission v. UK (‘Marks & Spencer II’)

EC Tax Review , Volume 24 (6) – Dec 1, 2015

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
See Article on Publisher Site

Abstract

In infringement proceedings against the United Kingdom (Case C-172/13, Commission v. UK (‘Marks & Spencer II’)), the European Court of Justice had the chance to clarify its Marks & Spencer doctrine and the scope of ‘final losses’ when examining its technical implementation under the UK group relief system. However, the Court refrained from giving a clear answer and (again) left the reader with a number of open and new questions. This article gives a critical analysis on the judgment and evaluates its potential impact on the scope of the term ‘final losses’.

Journal

EC Tax ReviewKluwer Law International

Published: Dec 1, 2015

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