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CFE - Opinion Statement ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), Concerning the “Marks & Spencer Exception”

Country:
CFE
Author:
CFE ECJ Task Force
Issue:
European Taxation, 2016 (Volume 56), No 2/3
Published:
22 January 2016
This is an Opinion Statement prepared by the CFE ECJ Task Force concerning the decision given by the ECJ in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), on 3 February 2015. This case is in some ways a follow-up to the ECJ’s decision in Marks & Spencer (Case C-446/03) and comments on whether the legislative amendments introduced by the United Kingdom are sufficient to ensure compliance with EU law. After illustrating the case, arguments of the parties and decision of the Court, this Opinion Statement focuses on selected critical points from the Court’s decision and Advocate General Kokott’s Opinion.
 
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