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

Journal
Danish, M.
European Union
European Taxation 2015 (Volume 55), No. 9
FormatPDF
EUR
40
| USD
45 (VAT excl.)

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.