Court of Justice of the European Union · EU
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.
- Identifier
- CELEX 62003CJ0446
- Status
- decided
- Decided
- 13 December 2005
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62003CJ0446
- Source provider
- eurlex
- Retrieved
- 2026-08-27T17:36:08.505Z
Identifier
- CELEX: 62003CJ0446
Direct relationships
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