Judgment of the Court (Grand Chamber) of 13 December 2005.
Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.
Articles 43 EC and 48 EC - Corporation tax- Groups of companies - Tax relief - Profits of parent companies - Deduction of losses incurred by a resident subsidiary- Allowed - Deduction of losses incurred in another Member State by a non-resident subsidiary - Not included.
Case C-446/03.
Reports of Cases
2005 I-10837
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2005:201 |
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Judgment
ECLI:EU:C:2005:763 |
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