The Marks & Spencer case : the final countdown has begun

Journal
Author
Meussen, G.T.K.
Country
European Union
Published Date
Issue
European Taxation 2005 (Volume 45), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

A report on the oral proceedings in the ECJ Marks & Spencer case is provided. The author views this case as one of the most important, if not the most important, case concerning EU corporate income tax.