Opinion statement ECJ-TF 2/2015 of the CFE on the decision of the European Court of Justice in Commission v. United Kingdomm ('final lossess') (case C-172/13), concerning the 'Marks & Spencer exception'

Autor: ECJ Task Force (Paul Farmer, García Prats, Francisco Alfredo, Gutmann, Daniel, Heydt, Volker, Kemmeren, Eric, Kofler, Georg (Chair), Lang, Michael, Le Mentec, Franck, Pistone, Pasquale, Raventos-Calvo, Stella, Richelle, Isabelle, Roedler, Friedrich, Kelly Stricklin-Coutinho)
Jazyk: angličtina
Rok vydání: 2016
Předmět:
Zdroj: ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2016 Opinion statement ECJ-TF 2/2015 of the CFE on the decision of the European Court of Justice in Commission v. United Kingdomm ('final lossess') (case C-172/13), concerning the 'Marks & Spencer exception' European Taxation 56 2/3 87 93
RODERIC. Repositorio Institucional de la Universitat de Valéncia
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Popis: This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-172/13, European Commission v United Kingdom, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on February 2015. This case is in some ways a follow-up to the ECJ's decision in Marks & Spencer and comments on whether the legislative amendments introduced by the United Kingdom are sufficient to ensure compliance with European Union law. After illustrating the case, arguments of the parties and decision of the Court, this Opinion Statement will focus on selected critical points from the Courts decision and Advocate General Kokott's opinion.
Databáze: OpenAIRE