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European Union - What Remains of the Marks & Spencer Exception for Final Losses? - Examining the Impact of Commission v. United Kingdom (Case C-172/13)

Country:
European Union
Author:
M. Danish
Issue:
European Taxation, 2015 (Volume 55), No 9
Published:
30 July 2015
The ECJ decision in Commission v. United Kingdom (Case C-172/13) confirmed that the Marks & Spencer exception for final losses still, theoretically, has a place in EU law. The author examines what this implies from a practical perspective.
 
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