The Weekly Law Reports
[2006] 2 WLR 250
Court of Justice of the European Communities
Marks & Spencer plc
v
Halsey (HM Inspector of Taxes)
(Case C-446/03)
2005 Feb 1;
April 7;
Dec 13
April 7;
Dec 13
President V Skouris Presidents of Chamber P Jann, C W A Timmermans and A Rosas Judges C Gulmann, A La Pergola, J-P Puissochet, R Schintgen, N Colneric, J Klucka, U Lohmus, E Levits and A O Caoimh Advocate General M Poiares Maduro
Revenue
— Corporation tax
— Group relief
— Parent companies and subsidiaries of different member states
— Losses by subsidiary established in member state of parent's establishment deductible from parent's profits
— Losses by subsidiary in another member state not deductible
— Whether contrary to freedom of establishment
—
EC Treaty
, arts 43 EC, 48 EC