Sean Finn, tax partner at Lovells, discusses the outcome of the recently issued Advocate General's Opinion in Marks & Spencer v Halsey
Sean Finn tax partner at Lovells discusses the outcome of the recently issued Advocate General's Opinion in Marks & Spencer v Halsey
On 7 April 2005 Advocate General Maduro issued his Opinion in Marks & Spencer v Halsey Case C-446/03. Rarely has an AG's Opinion provoked so much debate about what it means and its possible implications. In summary the AG concluded that:
● the existing UK group relief system does constitute a restriction on the freedom of establishment under EU law;
● such a restriction is not prohibited under EU law if it is imposed for legitimate reasons compatible with EU...
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Sean Finn, tax partner at Lovells, discusses the outcome of the recently issued Advocate General's Opinion in Marks & Spencer v Halsey
Sean Finn tax partner at Lovells discusses the outcome of the recently issued Advocate General's Opinion in Marks & Spencer v Halsey
On 7 April 2005 Advocate General Maduro issued his Opinion in Marks & Spencer v Halsey Case C-446/03. Rarely has an AG's Opinion provoked so much debate about what it means and its possible implications. In summary the AG concluded that:
● the existing UK group relief system does constitute a restriction on the freedom of establishment under EU law;
● such a restriction is not prohibited under EU law if it is imposed for legitimate reasons compatible with EU...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
