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