Skip navigation |

060906 EC complaint: Marks & Spencer plc v Halsey (Loss Relief)

The comments of the CIOT on the Application pursuant to Article 226, EC Treaty: Implementation by the United Kingdom of the decision of the ECJ in the case of Marks & Spencer plc v Halsey (Case C-446/03), sent to the European Commission on 6 September 2006, are available to download below in Adobe (pdf) format.

Technical Team

26 May 2011


We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we'll assume that you are happy to receive all cookies on the The Chartered Institute of Taxation website. To find out more about the cookies, see our privacy policy.