Valentina Sloane examines the ECJ decision in Rank Group plc and the questions over the application of the principle of fiscal neutrality, with further insight (below) on the wider impact from Frank Mitchell.
On 10 November 2011 the Court of Justice of the European Union (ECJ) handed down its keenly anticipated judgment in the references from the UK courts hearing the dispute between The Rank Group plc (Rank) and HMRC (HMRC v Rank Group Plc Joined Cases C-259/10 & C-260/10) a dispute in the context of the gaming industry which has thrown up several significant questions on the application of the principle of fiscal neutrality. As appears to be increasingly common the ECJ proceeded to judgment without an Opinion from the...
