| Autor: |
Tomsett, Eric, Thömmes, Otmar, Eismayr, Rainer, Rainer, Anno |
| Předmět: |
|
| Zdroj: |
Intertax, International Tax Review; Feb2006, Vol. 34 Issue 2, p120-123, 4p |
| Abstrakt: |
The article provides an overview of the decision of the European Court of Justice (ECJ) on three tax cases. The ECJ issued its ruling in the case Marks & Spencer PLC v. Hasley. Marks which supports the limited rights of a parent company on one EU member state to claim group relief for losses incurred by subsidiaries in other member states. The court also issued a ruling in the SEVIC Systems case involving a cross-border intra-EU merger. In addition, on November 10, 2005, the court issued its opinion in the Meilicke case. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
