European Union - What Remains of the Marks & Spencer Exception for Final Losses? - Examining the Impact of Commission v. United Kingdom (Case C-172/13)
- European Union
- M. Danish
- European Taxation, 2015 (Volume 55), No 9
- 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.