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Pan-EU Loss Relief Post

Chris Morgan, Head of KPMG's EU Tax Group, and Jonathan Bridges, Senior Manager in KPMG's EU Tax Group, take a look at what the ECJ's decision in M&S could mean for taxpayers across the EU

 
Chris Morgan Head of KPMG's EU Tax Group and Jonathan Bridges Senior Manager in KPMG's EU Tax Group take a look at what the ECJ's decision in M&S could mean for taxpayers across the EU
 
Readers will by now be fully aware of the ECJ decision in Marks & Spencer plc v Halsey delivered on 13 December 2005.
 
One could ask 'Will the judgment really make any difference across the EU?'. Unsurprisingly a number of Member States have confidently declared it is business as usual and that the ECJ's decision will...

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